-31.9% is the change from 232 to 158
Calculation steps:
[( 158 - 232 ) ÷ 232] x 100 = -31.9%
Formula
Percentage change = [(158 - 232) / 232] x 100
Subtract the new number by the original number
158 - 232 = -74
-74 ÷ 232 = -0.31896551724137934
-0.31896551724137934 x 100 = -31.9%