-22.19% is the change from 401 to 312
Calculation steps:
[( 312 - 401 ) ÷ 401] x 100 = -22.19%
Formula
Percentage change = [(312 - 401) / 401] x 100
Subtract the new number by the original number
312 - 401 = -89
-89 ÷ 401 = -0.22194513715710723
-0.22194513715710723 x 100 = -22.19%