-91.09% is the change from 348 to 31
Calculation steps:
[( 31 - 348 ) ÷ 348] x 100 = -91.09%
Formula
Percentage change = [(31 - 348) / 348] x 100
Subtract the new number by the original number
31 - 348 = -317
-317 ÷ 348 = -0.9109195402298851
-0.9109195402298851 x 100 = -91.09%