-7.89% is the change from 38 to 35
Calculation steps:
[( 35 - 38 ) ÷ 38] x 100 = -7.89%
Formula
Percentage change = [(35 - 38) / 38] x 100
Subtract the new number by the original number
35 - 38 = -3
-3 ÷ 38 = -0.07894736842105263
-0.07894736842105263 x 100 = -7.89%