-1.23% is the change from 243 to 240
Calculation steps:
[( 240 - 243 ) ÷ 243] x 100 = -1.23%
Formula
Percentage change = [(240 - 243) / 243] x 100
Subtract the new number by the original number
240 - 243 = -3
-3 ÷ 243 = -0.012345679012345678
-0.012345679012345678 x 100 = -1.23%