-40.05% is the change from 392 to 235
Calculation steps:
[( 235 - 392 ) ÷ 392] x 100 = -40.05%
Formula
Percentage change = [(235 - 392) / 392] x 100
Subtract the new number by the original number
235 - 392 = -157
-157 ÷ 392 = -0.4005102040816326
-0.4005102040816326 x 100 = -40.05%