-40.35% is the change from 228 to 136
Calculation steps:
[( 136 - 228 ) ÷ 228] x 100 = -40.35%
Formula
Percentage change = [(136 - 228) / 228] x 100
Subtract the new number by the original number
136 - 228 = -92
-92 ÷ 228 = -0.40350877192982454
-0.40350877192982454 x 100 = -40.35%