-5.45% is the change from 312 to 295
Calculation steps:
[( 295 - 312 ) ÷ 312] x 100 = -5.45%
Formula
Percentage change = [(295 - 312) / 312] x 100
Subtract the new number by the original number
295 - 312 = -17
-17 ÷ 312 = -0.05448717948717949
-0.05448717948717949 x 100 = -5.45%