-21.65% is the change from 351 to 275
Calculation steps:
[( 275 - 351 ) ÷ 351] x 100 = -21.65%
Formula
Percentage change = [(275 - 351) / 351] x 100
Subtract the new number by the original number
275 - 351 = -76
-76 ÷ 351 = -0.21652421652421652
-0.21652421652421652 x 100 = -21.65%