-19.49% is the change from 544 to 438
Calculation steps:
[( 438 - 544 ) ÷ 544] x 100 = -19.49%
Formula
Percentage change = [(438 - 544) / 544] x 100
Subtract the new number by the original number
438 - 544 = -106
-106 ÷ 544 = -0.1948529411764706
-0.1948529411764706 x 100 = -19.49%