-27.08% is the change from 432 to 315
Calculation steps:
[( 315 - 432 ) ÷ 432] x 100 = -27.08%
Formula
Percentage change = [(315 - 432) / 432] x 100
Subtract the new number by the original number
315 - 432 = -117
-117 ÷ 432 = -0.2708333333333333
-0.2708333333333333 x 100 = -27.08%