-86.3% is the change from 438 to 60
Calculation steps:
[( 60 - 438 ) ÷ 438] x 100 = -86.3%
Formula
Percentage change = [(60 - 438) / 438] x 100
Subtract the new number by the original number
60 - 438 = -378
-378 ÷ 438 = -0.863013698630137
-0.863013698630137 x 100 = -86.3%