-7.08% is the change from 240 to 223
Calculation steps:
[( 223 - 240 ) ÷ 240] x 100 = -7.08%
Formula
Percentage change = [(223 - 240) / 240] x 100
Subtract the new number by the original number
223 - 240 = -17
-17 ÷ 240 = -0.07083333333333333
-0.07083333333333333 x 100 = -7.08%