-12.96% is the change from 270 to 235
Calculation steps:
[( 235 - 270 ) ÷ 270] x 100 = -12.96%
Formula
Percentage change = [(235 - 270) / 270] x 100
Subtract the new number by the original number
235 - 270 = -35
-35 ÷ 270 = -0.12962962962962962
-0.12962962962962962 x 100 = -12.96%