-28.31% is the change from 438 to 314
Calculation steps:
[( 314 - 438 ) ÷ 438] x 100 = -28.31%
Formula
Percentage change = [(314 - 438) / 438] x 100
Subtract the new number by the original number
314 - 438 = -124
-124 ÷ 438 = -0.2831050228310502
-0.2831050228310502 x 100 = -28.31%