-43.1% is the change from 232 to 132
Calculation steps:
[( 132 - 232 ) ÷ 232] x 100 = -43.1%
Formula
Percentage change = [(132 - 232) / 232] x 100
Subtract the new number by the original number
132 - 232 = -100
-100 ÷ 232 = -0.43103448275862066
-0.43103448275862066 x 100 = -43.1%