-87.62% is the change from 315 to 39
Calculation steps:
[( 39 - 315 ) ÷ 315] x 100 = -87.62%
Formula
Percentage change = [(39 - 315) / 315] x 100
Subtract the new number by the original number
39 - 315 = -276
-276 ÷ 315 = -0.8761904761904762
-0.8761904761904762 x 100 = -87.62%