-29.79% is the change from 235 to 165
Calculation steps:
[( 165 - 235 ) ÷ 235] x 100 = -29.79%
Formula
Percentage change = [(165 - 235) / 235] x 100
Subtract the new number by the original number
165 - 235 = -70
-70 ÷ 235 = -0.2978723404255319
-0.2978723404255319 x 100 = -29.79%