-92.31% is the change from 403 to 31
Calculation steps:
[( 31 - 403 ) ÷ 403] x 100 = -92.31%
Formula
Percentage change = [(31 - 403) / 403] x 100
Subtract the new number by the original number
31 - 403 = -372
-372 ÷ 403 = -0.9230769230769231
-0.9230769230769231 x 100 = -92.31%