5.38% is the change from 223 to 235
Calculation steps:
[( 235 - 223 ) ÷ 223] x 100 = 5.38%
Formula
Percentage change = [(235 - 223) / 223] x 100
Subtract the new number by the original number
235 - 223 = 12
12 ÷ 223 = 0.053811659192825115
0.053811659192825115 x 100 = 5.38%