-60.58% is the change from 312 to 123
Calculation steps:
[( 123 - 312 ) ÷ 312] x 100 = -60.58%
Formula
Percentage change = [(123 - 312) / 312] x 100
Subtract the new number by the original number
123 - 312 = -189
-189 ÷ 312 = -0.6057692307692307
-0.6057692307692307 x 100 = -60.58%