-46.48% is the change from 71 to 38
Calculation steps:
[( 38 - 71 ) ÷ 71] x 100 = -46.48%
Formula
Percentage change = [(38 - 71) / 71] x 100
Subtract the new number by the original number
38 - 71 = -33
-33 ÷ 71 = -0.4647887323943662
-0.4647887323943662 x 100 = -46.48%