-3.68% is the change from 326 to 314
Calculation steps:
[( 314 - 326 ) ÷ 326] x 100 = -3.68%
Formula
Percentage change = [(314 - 326) / 326] x 100
Subtract the new number by the original number
314 - 326 = -12
-12 ÷ 326 = -0.03680981595092025
-0.03680981595092025 x 100 = -3.68%