-27.23% is the change from 437 to 318
Calculation steps:
[( 318 - 437 ) ÷ 437] x 100 = -27.23%
Formula
Percentage change = [(318 - 437) / 437] x 100
Subtract the new number by the original number
318 - 437 = -119
-119 ÷ 437 = -0.2723112128146453
-0.2723112128146453 x 100 = -27.23%