-31.3% is the change from 460 to 316
Calculation steps:
[( 316 - 460 ) ÷ 460] x 100 = -31.3%
Formula
Percentage change = [(316 - 460) / 460] x 100
Subtract the new number by the original number
316 - 460 = -144
-144 ÷ 460 = -0.3130434782608696
-0.3130434782608696 x 100 = -31.3%