-38.8% is the change from 317 to 194
Calculation steps:
[( 194 - 317 ) ÷ 317] x 100 = -38.8%
Formula
Percentage change = [(194 - 317) / 317] x 100
Subtract the new number by the original number
194 - 317 = -123
-123 ÷ 317 = -0.38801261829652994
-0.38801261829652994 x 100 = -38.8%