-31.38% is the change from 239 to 164
Calculation steps:
[( 164 - 239 ) ÷ 239] x 100 = -31.38%
Formula
Percentage change = [(164 - 239) / 239] x 100
Subtract the new number by the original number
164 - 239 = -75
-75 ÷ 239 = -0.3138075313807531
-0.3138075313807531 x 100 = -31.38%