-21.7% is the change from 401 to 314
Calculation steps:
[( 314 - 401 ) ÷ 401] x 100 = -21.7%
Formula
Percentage change = [(314 - 401) / 401] x 100
Subtract the new number by the original number
314 - 401 = -87
-87 ÷ 401 = -0.2169576059850374
-0.2169576059850374 x 100 = -21.7%