To find the percentage change from 13 to 10, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 10 - 13

Difference = -3

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |-3|

Absolute Difference = 3

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (3 / 13) x 100

Percentage Change = 23.08%

Therefore, the percentage change from 13 to 10 is -23.08%. This means that there was a decrease of 23.08% from 13 to 10.