-17.54% is the change from 228 to 188
Calculation steps:
[( 188 - 228 ) ÷ 228] x 100 = -17.54%
Formula
Percentage change = [(188 - 228) / 228] x 100
Subtract the new number by the original number
188 - 228 = -40
-40 ÷ 228 = -0.17543859649122806
-0.17543859649122806 x 100 = -17.54%