-26.38% is the change from 235 to 173
Calculation steps:
[( 173 - 235 ) ÷ 235] x 100 = -26.38%
Formula
Percentage change = [(173 - 235) / 235] x 100
Subtract the new number by the original number
173 - 235 = -62
-62 ÷ 235 = -0.26382978723404255
-0.26382978723404255 x 100 = -26.38%