-60.73% is the change from 438 to 172
Calculation steps:
[( 172 - 438 ) ÷ 438] x 100 = -60.73%
Formula
Percentage change = [(172 - 438) / 438] x 100
Subtract the new number by the original number
172 - 438 = -266
-266 ÷ 438 = -0.6073059360730594
-0.6073059360730594 x 100 = -60.73%