-10.2% is the change from 392 to 352
Calculation steps:
[( 352 - 392 ) ÷ 392] x 100 = -10.2%
Formula
Percentage change = [(352 - 392) / 392] x 100
Subtract the new number by the original number
352 - 392 = -40
-40 ÷ 392 = -0.10204081632653061
-0.10204081632653061 x 100 = -10.2%