-9.4% is the change from 351 to 318
Calculation steps:
[( 318 - 351 ) ÷ 351] x 100 = -9.4%
Formula
Percentage change = [(318 - 351) / 351] x 100
Subtract the new number by the original number
318 - 351 = -33
-33 ÷ 351 = -0.09401709401709402
-0.09401709401709402 x 100 = -9.4%