-37.45% is the change from 235 to 147
Calculation steps:
[( 147 - 235 ) ÷ 235] x 100 = -37.45%
Formula
Percentage change = [(147 - 235) / 235] x 100
Subtract the new number by the original number
147 - 235 = -88
-88 ÷ 235 = -0.37446808510638296
-0.37446808510638296 x 100 = -37.45%