-39.03% is the change from 515 to 314
Calculation steps:
[( 314 - 515 ) ÷ 515] x 100 = -39.03%
Formula
Percentage change = [(314 - 515) / 515] x 100
Subtract the new number by the original number
314 - 515 = -201
-201 ÷ 515 = -0.39029126213592236
-0.39029126213592236 x 100 = -39.03%