-45.71% is the change from 70 to 38
Calculation steps:
[( 38 - 70 ) ÷ 70] x 100 = -45.71%
Formula
Percentage change = [(38 - 70) / 70] x 100
Subtract the new number by the original number
38 - 70 = -32
-32 ÷ 70 = -0.45714285714285713
-0.45714285714285713 x 100 = -45.71%