-93.61% is the change from 438 to 28
Calculation steps:
[( 28 - 438 ) ÷ 438] x 100 = -93.61%
Formula
Percentage change = [(28 - 438) / 438] x 100
Subtract the new number by the original number
28 - 438 = -410
-410 ÷ 438 = -0.9360730593607306
-0.9360730593607306 x 100 = -93.61%