-13.79% is the change from 348 to 300
Calculation steps:
[( 300 - 348 ) ÷ 348] x 100 = -13.79%
Formula
Percentage change = [(300 - 348) / 348] x 100
Subtract the new number by the original number
300 - 348 = -48
-48 ÷ 348 = -0.13793103448275862
-0.13793103448275862 x 100 = -13.79%