-26.1% is the change from 318 to 235
Calculation steps:
[( 235 - 318 ) ÷ 318] x 100 = -26.1%
Formula
Percentage change = [(235 - 318) / 318] x 100
Subtract the new number by the original number
235 - 318 = -83
-83 ÷ 318 = -0.2610062893081761
-0.2610062893081761 x 100 = -26.1%