-30.21% is the change from 235 to 164
Calculation steps:
[( 164 - 235 ) ÷ 235] x 100 = -30.21%
Formula
Percentage change = [(164 - 235) / 235] x 100
Subtract the new number by the original number
164 - 235 = -71
-71 ÷ 235 = -0.3021276595744681
-0.3021276595744681 x 100 = -30.21%