-32.08% is the change from 240 to 163
Calculation steps:
[( 163 - 240 ) ÷ 240] x 100 = -32.08%
Formula
Percentage change = [(163 - 240) / 240] x 100
Subtract the new number by the original number
163 - 240 = -77
-77 ÷ 240 = -0.32083333333333336
-0.32083333333333336 x 100 = -32.08%