-10.34% is the change from 348 to 312
Calculation steps:
[( 312 - 348 ) ÷ 348] x 100 = -10.34%
Formula
Percentage change = [(312 - 348) / 348] x 100
Subtract the new number by the original number
312 - 348 = -36
-36 ÷ 348 = -0.10344827586206896
-0.10344827586206896 x 100 = -10.34%