-40.64% is the change from 438 to 260
Calculation steps:
[( 260 - 438 ) ÷ 438] x 100 = -40.64%
Formula
Percentage change = [(260 - 438) / 438] x 100
Subtract the new number by the original number
260 - 438 = -178
-178 ÷ 438 = -0.4063926940639269
-0.4063926940639269 x 100 = -40.64%