-13.96% is the change from 265 to 228
Calculation steps:
[( 228 - 265 ) ÷ 265] x 100 = -13.96%
Formula
Percentage change = [(228 - 265) / 265] x 100
Subtract the new number by the original number
228 - 265 = -37
-37 ÷ 265 = -0.13962264150943396
-0.13962264150943396 x 100 = -13.96%