2.13% is the change from 235 to 240
Calculation steps:
[( 240 - 235 ) ÷ 235] x 100 = 2.13%
Formula
Percentage change = [(240 - 235) / 235] x 100
Subtract the new number by the original number
240 - 235 = 5
5 ÷ 235 = 0.02127659574468085
0.02127659574468085 x 100 = 2.13%