-27.14% is the change from 538 to 392
Calculation steps:
[( 392 - 538 ) ÷ 538] x 100 = -27.14%
Formula
Percentage change = [(392 - 538) / 538] x 100
Subtract the new number by the original number
392 - 538 = -146
-146 ÷ 538 = -0.27137546468401486
-0.27137546468401486 x 100 = -27.14%