-12.78% is the change from 360 to 314
Calculation steps:
[( 314 - 360 ) ÷ 360] x 100 = -12.78%
Formula
Percentage change = [(314 - 360) / 360] x 100
Subtract the new number by the original number
314 - 360 = -46
-46 ÷ 360 = -0.12777777777777777
-0.12777777777777777 x 100 = -12.78%