-31.62% is the change from 351 to 240
Calculation steps:
[( 240 - 351 ) ÷ 351] x 100 = -31.62%
Formula
Percentage change = [(240 - 351) / 351] x 100
Subtract the new number by the original number
240 - 351 = -111
-111 ÷ 351 = -0.3162393162393162
-0.3162393162393162 x 100 = -31.62%