-87.82% is the change from 312 to 38
Calculation steps:
[( 38 - 312 ) ÷ 312] x 100 = -87.82%
Formula
Percentage change = [(38 - 312) / 312] x 100
Subtract the new number by the original number
38 - 312 = -274
-274 ÷ 312 = -0.8782051282051282
-0.8782051282051282 x 100 = -87.82%