-32.23% is the change from 515 to 349
Calculation steps:
[( 349 - 515 ) ÷ 515] x 100 = -32.23%
Formula
Percentage change = [(349 - 515) / 515] x 100
Subtract the new number by the original number
349 - 515 = -166
-166 ÷ 515 = -0.32233009708737864
-0.32233009708737864 x 100 = -32.23%