-39.6% is the change from 351 to 212
Calculation steps:
[( 212 - 351 ) ÷ 351] x 100 = -39.6%
Formula
Percentage change = [(212 - 351) / 351] x 100
Subtract the new number by the original number
212 - 351 = -139
-139 ÷ 351 = -0.396011396011396
-0.396011396011396 x 100 = -39.6%