-21.88% is the change from 352 to 275
Calculation steps:
[( 275 - 352 ) ÷ 352] x 100 = -21.88%
Formula
Percentage change = [(275 - 352) / 352] x 100
Subtract the new number by the original number
275 - 352 = -77
-77 ÷ 352 = -0.21875
-0.21875 x 100 = -21.88%