-11.32% is the change from 265 to 235
Calculation steps:
[( 235 - 265 ) ÷ 265] x 100 = -11.32%
Formula
Percentage change = [(235 - 265) / 265] x 100
Subtract the new number by the original number
235 - 265 = -30
-30 ÷ 265 = -0.11320754716981132
-0.11320754716981132 x 100 = -11.32%