-3.4% is the change from 235 to 227
Calculation steps:
[( 227 - 235 ) ÷ 235] x 100 = -3.4%
Formula
Percentage change = [(227 - 235) / 235] x 100
Subtract the new number by the original number
227 - 235 = -8
-8 ÷ 235 = -0.03404255319148936
-0.03404255319148936 x 100 = -3.4%