-4.09% is the change from 978 to 938
Calculation steps:
[( 938 - 978 ) ÷ 978] x 100 = -4.09%
Formula
Percentage change = [(938 - 978) / 978] x 100
Subtract the new number by the original number
938 - 978 = -40
-40 ÷ 978 = -0.0408997955010225
-0.0408997955010225 x 100 = -4.09%