-13.6% is the change from 272 to 235
Calculation steps:
[( 235 - 272 ) ÷ 272] x 100 = -13.6%
Formula
Percentage change = [(235 - 272) / 272] x 100
Subtract the new number by the original number
235 - 272 = -37
-37 ÷ 272 = -0.13602941176470587
-0.13602941176470587 x 100 = -13.6%