-27.63% is the change from 438 to 317
Calculation steps:
[( 317 - 438 ) ÷ 438] x 100 = -27.63%
Formula
Percentage change = [(317 - 438) / 438] x 100
Subtract the new number by the original number
317 - 438 = -121
-121 ÷ 438 = -0.2762557077625571
-0.2762557077625571 x 100 = -27.63%