-86.84% is the change from 38 to 5
Calculation steps:
[( 5 - 38 ) ÷ 38] x 100 = -86.84%
Formula
Percentage change = [(5 - 38) / 38] x 100
Subtract the new number by the original number
5 - 38 = -33
-33 ÷ 38 = -0.868421052631579
-0.868421052631579 x 100 = -86.84%