-78.08% is the change from 438 to 96
Calculation steps:
[( 96 - 438 ) ÷ 438] x 100 = -78.08%
Formula
Percentage change = [(96 - 438) / 438] x 100
Subtract the new number by the original number
96 - 438 = -342
-342 ÷ 438 = -0.7808219178082192
-0.7808219178082192 x 100 = -78.08%