-16.6% is the change from 235 to 196
Calculation steps:
[( 196 - 235 ) ÷ 235] x 100 = -16.6%
Formula
Percentage change = [(196 - 235) / 235] x 100
Subtract the new number by the original number
196 - 235 = -39
-39 ÷ 235 = -0.16595744680851063
-0.16595744680851063 x 100 = -16.6%