-3.42% is the change from 438 to 423
Calculation steps:
[( 423 - 438 ) ÷ 438] x 100 = -3.42%
Formula
Percentage change = [(423 - 438) / 438] x 100
Subtract the new number by the original number
423 - 438 = -15
-15 ÷ 438 = -0.03424657534246575
-0.03424657534246575 x 100 = -3.42%