-5.11% is the change from 235 to 223
Calculation steps:
[( 223 - 235 ) ÷ 235] x 100 = -5.11%
Formula
Percentage change = [(223 - 235) / 235] x 100
Subtract the new number by the original number
223 - 235 = -12
-12 ÷ 235 = -0.05106382978723404
-0.05106382978723404 x 100 = -5.11%