-26.56% is the change from 320 to 235
Calculation steps:
[( 235 - 320 ) ÷ 320] x 100 = -26.56%
Formula
Percentage change = [(235 - 320) / 320] x 100
Subtract the new number by the original number
235 - 320 = -85
-85 ÷ 320 = -0.265625
-0.265625 x 100 = -26.56%