-37.7% is the change from 61 to 38
Calculation steps:
[( 38 - 61 ) ÷ 61] x 100 = -37.7%
Formula
Percentage change = [(38 - 61) / 61] x 100
Subtract the new number by the original number
38 - 61 = -23
-23 ÷ 61 = -0.3770491803278688
-0.3770491803278688 x 100 = -37.7%