-61.08% is the change from 316 to 123
Calculation steps:
[( 123 - 316 ) ÷ 316] x 100 = -61.08%
Formula
Percentage change = [(123 - 316) / 316] x 100
Subtract the new number by the original number
123 - 316 = -193
-193 ÷ 316 = -0.6107594936708861
-0.6107594936708861 x 100 = -61.08%