-92.38% is the change from 407 to 31
Calculation steps:
[( 31 - 407 ) ÷ 407] x 100 = -92.38%
Formula
Percentage change = [(31 - 407) / 407] x 100
Subtract the new number by the original number
31 - 407 = -376
-376 ÷ 407 = -0.9238329238329238
-0.9238329238329238 x 100 = -92.38%