-25.86% is the change from 232 to 172
Calculation steps:
[( 172 - 232 ) ÷ 232] x 100 = -25.86%
Formula
Percentage change = [(172 - 232) / 232] x 100
Subtract the new number by the original number
172 - 232 = -60
-60 ÷ 232 = -0.25862068965517243
-0.25862068965517243 x 100 = -25.86%