-19.63% is the change from 438 to 352
Calculation steps:
[( 352 - 438 ) ÷ 438] x 100 = -19.63%
Formula
Percentage change = [(352 - 438) / 438] x 100
Subtract the new number by the original number
352 - 438 = -86
-86 ÷ 438 = -0.1963470319634703
-0.1963470319634703 x 100 = -19.63%