-33.05% is the change from 351 to 235
Calculation steps:
[( 235 - 351 ) ÷ 351] x 100 = -33.05%
Formula
Percentage change = [(235 - 351) / 351] x 100
Subtract the new number by the original number
235 - 351 = -116
-116 ÷ 351 = -0.33048433048433046
-0.33048433048433046 x 100 = -33.05%