-39.73% is the change from 438 to 264
Calculation steps:
[( 264 - 438 ) ÷ 438] x 100 = -39.73%
Formula
Percentage change = [(264 - 438) / 438] x 100
Subtract the new number by the original number
264 - 438 = -174
-174 ÷ 438 = -0.3972602739726027
-0.3972602739726027 x 100 = -39.73%