-58.72% is the change from 235 to 97
Calculation steps:
[( 97 - 235 ) ÷ 235] x 100 = -58.72%
Formula
Percentage change = [(97 - 235) / 235] x 100
Subtract the new number by the original number
97 - 235 = -138
-138 ÷ 235 = -0.5872340425531914
-0.5872340425531914 x 100 = -58.72%