-31.23% is the change from 349 to 240
Calculation steps:
[( 240 - 349 ) ÷ 349] x 100 = -31.23%
Formula
Percentage change = [(240 - 349) / 349] x 100
Subtract the new number by the original number
240 - 349 = -109
-109 ÷ 349 = -0.3123209169054441
-0.3123209169054441 x 100 = -31.23%