-28.28% is the change from 435 to 312
Calculation steps:
[( 312 - 435 ) ÷ 435] x 100 = -28.28%
Formula
Percentage change = [(312 - 435) / 435] x 100
Subtract the new number by the original number
312 - 435 = -123
-123 ÷ 435 = -0.2827586206896552
-0.2827586206896552 x 100 = -28.28%