-9.82% is the change from 438 to 395
Calculation steps:
[( 395 - 438 ) ÷ 438] x 100 = -9.82%
Formula
Percentage change = [(395 - 438) / 438] x 100
Subtract the new number by the original number
395 - 438 = -43
-43 ÷ 438 = -0.09817351598173515
-0.09817351598173515 x 100 = -9.82%