-15.38% is the change from 312 to 264
Calculation steps:
[( 264 - 312 ) ÷ 312] x 100 = -15.38%
Formula
Percentage change = [(264 - 312) / 312] x 100
Subtract the new number by the original number
264 - 312 = -48
-48 ÷ 312 = -0.15384615384615385
-0.15384615384615385 x 100 = -15.38%