-13.75% is the change from 320 to 276
Calculation steps:
[( 276 - 320 ) ÷ 320] x 100 = -13.75%
Formula
Percentage change = [(276 - 320) / 320] x 100
Subtract the new number by the original number
276 - 320 = -44
-44 ÷ 320 = -0.1375
-0.1375 x 100 = -13.75%