A firm is valued at $$223,$ including $$58$ of cash. The firm is $45\%$ debt financed and the remainder equity. Rather than pay the cash to shareholders, management decides to overpay for an acquisition. $($This will increase firm revenues and management will get a nice bonus.$)$ The firm uses $$42$ cash to buy $$31$ of corporate assets. $($It overpaid for the assets.$)$ What is the percentage decline in the value of the shareholders' claim? Give your answer to the nearest $0\mathrm{.}1\%.$ The answer is $9\mathrm{.}0$