-55.32% is the change from 235 to 105
Calculation steps:
[( 105 - 235 ) ÷ 235] x 100 = -55.32%
Formula
Percentage change = [(105 - 235) / 235] x 100
Subtract the new number by the original number
105 - 235 = -130
-130 ÷ 235 = -0.5531914893617021
-0.5531914893617021 x 100 = -55.32%