-4.35% is the change from 276 to 264
Calculation steps:
[( 264 - 276 ) ÷ 276] x 100 = -4.35%
Formula
Percentage change = [(264 - 276) / 276] x 100
Subtract the new number by the original number
264 - 276 = -12
-12 ÷ 276 = -0.043478260869565216
-0.043478260869565216 x 100 = -4.35%