-13.21% is the change from 318 to 276
Calculation steps:
[( 276 - 318 ) ÷ 318] x 100 = -13.21%
Formula
Percentage change = [(276 - 318) / 318] x 100
Subtract the new number by the original number
276 - 318 = -42
-42 ÷ 318 = -0.1320754716981132
-0.1320754716981132 x 100 = -13.21%