-10.19% is the change from 265 to 238
Calculation steps:
[( 238 - 265 ) ÷ 265] x 100 = -10.19%
Formula
Percentage change = [(238 - 265) / 265] x 100
Subtract the new number by the original number
238 - 265 = -27
-27 ÷ 265 = -0.1018867924528302
-0.1018867924528302 x 100 = -10.19%