-24.54% is the change from 538 to 406
Calculation steps:
[( 406 - 538 ) ÷ 538] x 100 = -24.54%
Formula
Percentage change = [(406 - 538) / 538] x 100
Subtract the new number by the original number
406 - 538 = -132
-132 ÷ 538 = -0.24535315985130113
-0.24535315985130113 x 100 = -24.54%