-17.24% is the change from 232 to 192
Calculation steps:
[( 192 - 232 ) ÷ 232] x 100 = -17.24%
Formula
Percentage change = [(192 - 232) / 232] x 100
Subtract the new number by the original number
192 - 232 = -40
-40 ÷ 232 = -0.1724137931034483
-0.1724137931034483 x 100 = -17.24%