-41.98% is the change from 405 to 235
Calculation steps:
[( 235 - 405 ) ÷ 405] x 100 = -41.98%
Formula
Percentage change = [(235 - 405) / 405] x 100
Subtract the new number by the original number
235 - 405 = -170
-170 ÷ 405 = -0.41975308641975306
-0.41975308641975306 x 100 = -41.98%