-9.48% is the change from 348 to 315
Calculation steps:
[( 315 - 348 ) ÷ 348] x 100 = -9.48%
Formula
Percentage change = [(315 - 348) / 348] x 100
Subtract the new number by the original number
315 - 348 = -33
-33 ÷ 348 = -0.09482758620689655
-0.09482758620689655 x 100 = -9.48%