-36.53% is the change from 438 to 278
Calculation steps:
[( 278 - 438 ) ÷ 438] x 100 = -36.53%
Formula
Percentage change = [(278 - 438) / 438] x 100
Subtract the new number by the original number
278 - 438 = -160
-160 ÷ 438 = -0.365296803652968
-0.365296803652968 x 100 = -36.53%