-11.4% is the change from 351 to 311
Calculation steps:
[( 311 - 351 ) ÷ 351] x 100 = -11.4%
Formula
Percentage change = [(311 - 351) / 351] x 100
Subtract the new number by the original number
311 - 351 = -40
-40 ÷ 351 = -0.11396011396011396
-0.11396011396011396 x 100 = -11.4%