-24.5% is the change from 351 to 265
Calculation steps:
[( 265 - 351 ) ÷ 351] x 100 = -24.5%
Formula
Percentage change = [(265 - 351) / 351] x 100
Subtract the new number by the original number
265 - 351 = -86
-86 ÷ 351 = -0.245014245014245
-0.245014245014245 x 100 = -24.5%