-26.92% is the change from 312 to 228
Calculation steps:
[( 228 - 312 ) ÷ 312] x 100 = -26.92%
Formula
Percentage change = [(228 - 312) / 312] x 100
Subtract the new number by the original number
228 - 312 = -84
-84 ÷ 312 = -0.2692307692307692
-0.2692307692307692 x 100 = -26.92%