-23.32% is the change from 313 to 240
Calculation steps:
[( 240 - 313 ) ÷ 313] x 100 = -23.32%
Formula
Percentage change = [(240 - 313) / 313] x 100
Subtract the new number by the original number
240 - 313 = -73
-73 ÷ 313 = -0.23322683706070288
-0.23322683706070288 x 100 = -23.32%