-37.93% is the change from 232 to 144
Calculation steps:
[( 144 - 232 ) ÷ 232] x 100 = -37.93%
Formula
Percentage change = [(144 - 232) / 232] x 100
Subtract the new number by the original number
144 - 232 = -88
-88 ÷ 232 = -0.3793103448275862
-0.3793103448275862 x 100 = -37.93%