-21.67% is the change from 406 to 318
Calculation steps:
[( 318 - 406 ) ÷ 406] x 100 = -21.67%
Formula
Percentage change = [(318 - 406) / 406] x 100
Subtract the new number by the original number
318 - 406 = -88
-88 ÷ 406 = -0.21674876847290642
-0.21674876847290642 x 100 = -21.67%