-12.64% is the change from 261 to 228
Calculation steps:
[( 228 - 261 ) ÷ 261] x 100 = -12.64%
Formula
Percentage change = [(228 - 261) / 261] x 100
Subtract the new number by the original number
228 - 261 = -33
-33 ÷ 261 = -0.12643678160919541
-0.12643678160919541 x 100 = -12.64%