-13.36% is the change from 232 to 201
Calculation steps:
[( 201 - 232 ) ÷ 232] x 100 = -13.36%
Formula
Percentage change = [(201 - 232) / 232] x 100
Subtract the new number by the original number
201 - 232 = -31
-31 ÷ 232 = -0.1336206896551724
-0.1336206896551724 x 100 = -13.36%