-12.13% is the change from 272 to 239
Calculation steps:
[( 239 - 272 ) ÷ 272] x 100 = -12.13%
Formula
Percentage change = [(239 - 272) / 272] x 100
Subtract the new number by the original number
239 - 272 = -33
-33 ÷ 272 = -0.1213235294117647
-0.1213235294117647 x 100 = -12.13%