-22.47% is the change from 405 to 314
Calculation steps:
[( 314 - 405 ) ÷ 405] x 100 = -22.47%
Formula
Percentage change = [(314 - 405) / 405] x 100
Subtract the new number by the original number
314 - 405 = -91
-91 ÷ 405 = -0.22469135802469137
-0.22469135802469137 x 100 = -22.47%