-13.92% is the change from 316 to 272
Calculation steps:
[( 272 - 316 ) ÷ 316] x 100 = -13.92%
Formula
Percentage change = [(272 - 316) / 316] x 100
Subtract the new number by the original number
272 - 316 = -44
-44 ÷ 316 = -0.13924050632911392
-0.13924050632911392 x 100 = -13.92%