-26.94% is the change from 438 to 320
Calculation steps:
[( 320 - 438 ) ÷ 438] x 100 = -26.94%
Formula
Percentage change = [(320 - 438) / 438] x 100
Subtract the new number by the original number
320 - 438 = -118
-118 ÷ 438 = -0.2694063926940639
-0.2694063926940639 x 100 = -26.94%