-13.19% is the change from 235 to 204
Calculation steps:
[( 204 - 235 ) ÷ 235] x 100 = -13.19%
Formula
Percentage change = [(204 - 235) / 235] x 100
Subtract the new number by the original number
204 - 235 = -31
-31 ÷ 235 = -0.13191489361702127
-0.13191489361702127 x 100 = -13.19%