-61.29% is the change from 310 to 120
Calculation steps:
[( 120 - 310 ) ÷ 310] x 100 = -61.29%
Formula
Percentage change = [(120 - 310) / 310] x 100
Subtract the new number by the original number
120 - 310 = -190
-190 ÷ 310 = -0.6129032258064516
-0.6129032258064516 x 100 = -61.29%