-37.02% is the change from 235 to 148
Calculation steps:
[( 148 - 235 ) ÷ 235] x 100 = -37.02%
Formula
Percentage change = [(148 - 235) / 235] x 100
Subtract the new number by the original number
148 - 235 = -87
-87 ÷ 235 = -0.3702127659574468
-0.3702127659574468 x 100 = -37.02%