-67.38% is the change from 423 to 138
Calculation steps:
[( 138 - 423 ) ÷ 423] x 100 = -67.38%
Formula
Percentage change = [(138 - 423) / 423] x 100
Subtract the new number by the original number
138 - 423 = -285
-285 ÷ 423 = -0.6737588652482269
-0.6737588652482269 x 100 = -67.38%