-40.66% is the change from 396 to 235
Calculation steps:
[( 235 - 396 ) ÷ 396] x 100 = -40.66%
Formula
Percentage change = [(235 - 396) / 396] x 100
Subtract the new number by the original number
235 - 396 = -161
-161 ÷ 396 = -0.4065656565656566
-0.4065656565656566 x 100 = -40.66%