-39.42% is the change from 515 to 312
Calculation steps:
[( 312 - 515 ) ÷ 515] x 100 = -39.42%
Formula
Percentage change = [(312 - 515) / 515] x 100
Subtract the new number by the original number
312 - 515 = -203
-203 ÷ 515 = -0.3941747572815534
-0.3941747572815534 x 100 = -39.42%