-27.73% is the change from 321 to 232
Calculation steps:
[( 232 - 321 ) ÷ 321] x 100 = -27.73%
Formula
Percentage change = [(232 - 321) / 321] x 100
Subtract the new number by the original number
232 - 321 = -89
-89 ÷ 321 = -0.2772585669781931
-0.2772585669781931 x 100 = -27.73%