-27.23% is the change from 235 to 171
Calculation steps:
[( 171 - 235 ) ÷ 235] x 100 = -27.23%
Formula
Percentage change = [(171 - 235) / 235] x 100
Subtract the new number by the original number
171 - 235 = -64
-64 ÷ 235 = -0.2723404255319149
-0.2723404255319149 x 100 = -27.23%