-8.54% is the change from 316 to 289
Calculation steps:
[( 289 - 316 ) ÷ 316] x 100 = -8.54%
Formula
Percentage change = [(289 - 316) / 316] x 100
Subtract the new number by the original number
289 - 316 = -27
-27 ÷ 316 = -0.08544303797468354
-0.08544303797468354 x 100 = -8.54%