-66.09% is the change from 407 to 138
Calculation steps:
[( 138 - 407 ) ÷ 407] x 100 = -66.09%
Formula
Percentage change = [(138 - 407) / 407] x 100
Subtract the new number by the original number
138 - 407 = -269
-269 ÷ 407 = -0.6609336609336609
-0.6609336609336609 x 100 = -66.09%