-92.62% is the change from 515 to 38
Calculation steps:
[( 38 - 515 ) ÷ 515] x 100 = -92.62%
Formula
Percentage change = [(38 - 515) / 515] x 100
Subtract the new number by the original number
38 - 515 = -477
-477 ÷ 515 = -0.9262135922330097
-0.9262135922330097 x 100 = -92.62%