-23.57% is the change from 314 to 240
Calculation steps:
[( 240 - 314 ) ÷ 314] x 100 = -23.57%
Formula
Percentage change = [(240 - 314) / 314] x 100
Subtract the new number by the original number
240 - 314 = -74
-74 ÷ 314 = -0.2356687898089172
-0.2356687898089172 x 100 = -23.57%