-23.4% is the change from 312 to 239
Calculation steps:
[( 239 - 312 ) ÷ 312] x 100 = -23.4%
Formula
Percentage change = [(239 - 312) / 312] x 100
Subtract the new number by the original number
239 - 312 = -73
-73 ÷ 312 = -0.23397435897435898
-0.23397435897435898 x 100 = -23.4%