-24.05% is the change from 316 to 240
Calculation steps:
[( 240 - 316 ) ÷ 316] x 100 = -24.05%
Formula
Percentage change = [(240 - 316) / 316] x 100
Subtract the new number by the original number
240 - 316 = -76
-76 ÷ 316 = -0.24050632911392406
-0.24050632911392406 x 100 = -24.05%