-40% is the change from 395 to 237
Calculation steps:
[( 237 - 395 ) ÷ 395] x 100 = -40%
Formula
Percentage change = [(237 - 395) / 395] x 100
Subtract the new number by the original number
237 - 395 = -158
-158 ÷ 395 = -0.4
-0.4 x 100 = -40%
Example