-40.36% is the change from 394 to 235
Calculation steps:
[( 235 - 394 ) ÷ 394] x 100 = -40.36%
Formula
Percentage change = [(235 - 394) / 394] x 100
Subtract the new number by the original number
235 - 394 = -159
-159 ÷ 394 = -0.4035532994923858
-0.4035532994923858 x 100 = -40.36%