-15.06% is the change from 312 to 265
Calculation steps:
[( 265 - 312 ) ÷ 312] x 100 = -15.06%
Formula
Percentage change = [(265 - 312) / 312] x 100
Subtract the new number by the original number
265 - 312 = -47
-47 ÷ 312 = -0.15064102564102563
-0.15064102564102563 x 100 = -15.06%