-27.31% is the change from 432 to 314
Calculation steps:
[( 314 - 432 ) ÷ 432] x 100 = -27.31%
Formula
Percentage change = [(314 - 432) / 432] x 100
Subtract the new number by the original number
314 - 432 = -118
-118 ÷ 432 = -0.27314814814814814
-0.27314814814814814 x 100 = -27.31%