-37.21% is the change from 438 to 275
Calculation steps:
[( 275 - 438 ) ÷ 438] x 100 = -37.21%
Formula
Percentage change = [(275 - 438) / 438] x 100
Subtract the new number by the original number
275 - 438 = -163
-163 ÷ 438 = -0.3721461187214612
-0.3721461187214612 x 100 = -37.21%