-43.28% is the change from 67 to 38
Calculation steps:
[( 38 - 67 ) ÷ 67] x 100 = -43.28%
Formula
Percentage change = [(38 - 67) / 67] x 100
Subtract the new number by the original number
38 - 67 = -29
-29 ÷ 67 = -0.43283582089552236
-0.43283582089552236 x 100 = -43.28%