-18.69% is the change from 321 to 261
Calculation steps:
[( 261 - 321 ) ÷ 321] x 100 = -18.69%
Formula
Percentage change = [(261 - 321) / 321] x 100
Subtract the new number by the original number
261 - 321 = -60
-60 ÷ 321 = -0.18691588785046728
-0.18691588785046728 x 100 = -18.69%