-5.17% is the change from 232 to 220
Calculation steps:
[( 220 - 232 ) ÷ 232] x 100 = -5.17%
Formula
Percentage change = [(220 - 232) / 232] x 100
Subtract the new number by the original number
220 - 232 = -12
-12 ÷ 232 = -0.05172413793103448
-0.05172413793103448 x 100 = -5.17%