-72.76% is the change from 312 to 85
Calculation steps:
[( 85 - 312 ) ÷ 312] x 100 = -72.76%
Formula
Percentage change = [(85 - 312) / 312] x 100
Subtract the new number by the original number
85 - 312 = -227
-227 ÷ 312 = -0.7275641025641025
-0.7275641025641025 x 100 = -72.76%