-27.1% is the change from 428 to 312
Calculation steps:
[( 312 - 428 ) ÷ 428] x 100 = -27.1%
Formula
Percentage change = [(312 - 428) / 428] x 100
Subtract the new number by the original number
312 - 428 = -116
-116 ÷ 428 = -0.27102803738317754
-0.27102803738317754 x 100 = -27.1%