-9.91% is the change from 232 to 209
Calculation steps:
[( 209 - 232 ) ÷ 232] x 100 = -9.91%
Formula
Percentage change = [(209 - 232) / 232] x 100
Subtract the new number by the original number
209 - 232 = -23
-23 ÷ 232 = -0.09913793103448276
-0.09913793103448276 x 100 = -9.91%