-32.39% is the change from 355 to 240
Calculation steps:
[( 240 - 355 ) ÷ 355] x 100 = -32.39%
Formula
Percentage change = [(240 - 355) / 355] x 100
Subtract the new number by the original number
240 - 355 = -115
-115 ÷ 355 = -0.323943661971831
-0.323943661971831 x 100 = -32.39%