-75% is the change from 312 to 78
Calculation steps:
[( 78 - 312 ) ÷ 312] x 100 = -75%
Formula
Percentage change = [(78 - 312) / 312] x 100
Subtract the new number by the original number
78 - 312 = -234
-234 ÷ 312 = -0.75
-0.75 x 100 = -75%
Example