-23.7% is the change from 460 to 351
Calculation steps:
[( 351 - 460 ) ÷ 460] x 100 = -23.7%
Formula
Percentage change = [(351 - 460) / 460] x 100
Subtract the new number by the original number
351 - 460 = -109
-109 ÷ 460 = -0.23695652173913043
-0.23695652173913043 x 100 = -23.7%