-92.63% is the change from 312 to 23
Calculation steps:
[( 23 - 312 ) ÷ 312] x 100 = -92.63%
Formula
Percentage change = [(23 - 312) / 312] x 100
Subtract the new number by the original number
23 - 312 = -289
-289 ÷ 312 = -0.9262820512820513
-0.9262820512820513 x 100 = -92.63%