-13.64% is the change from 44 to 38
Calculation steps:
[( 38 - 44 ) ÷ 44] x 100 = -13.64%
Formula
Percentage change = [(38 - 44) / 44] x 100
Subtract the new number by the original number
38 - 44 = -6
-6 ÷ 44 = -0.13636363636363635
-0.13636363636363635 x 100 = -13.64%