-17.92% is the change from 240 to 197
Calculation steps:
[( 197 - 240 ) ÷ 240] x 100 = -17.92%
Formula
Percentage change = [(197 - 240) / 240] x 100
Subtract the new number by the original number
197 - 240 = -43
-43 ÷ 240 = -0.17916666666666667
-0.17916666666666667 x 100 = -17.92%