-3.2% is the change from 438 to 424
Calculation steps:
[( 424 - 438 ) ÷ 438] x 100 = -3.2%
Formula
Percentage change = [(424 - 438) / 438] x 100
Subtract the new number by the original number
424 - 438 = -14
-14 ÷ 438 = -0.0319634703196347
-0.0319634703196347 x 100 = -3.2%