-26.79% is the change from 321 to 235
Calculation steps:
[( 235 - 321 ) ÷ 321] x 100 = -26.79%
Formula
Percentage change = [(235 - 321) / 321] x 100
Subtract the new number by the original number
235 - 321 = -86
-86 ÷ 321 = -0.26791277258566976
-0.26791277258566976 x 100 = -26.79%