-90.64% is the change from 406 to 38
Calculation steps:
[( 38 - 406 ) ÷ 406] x 100 = -90.64%
Formula
Percentage change = [(38 - 406) / 406] x 100
Subtract the new number by the original number
38 - 406 = -368
-368 ÷ 406 = -0.9064039408866995
-0.9064039408866995 x 100 = -90.64%