-13.71% is the change from 321 to 277
Calculation steps:
[( 277 - 321 ) ÷ 321] x 100 = -13.71%
Formula
Percentage change = [(277 - 321) / 321] x 100
Subtract the new number by the original number
277 - 321 = -44
-44 ÷ 321 = -0.13707165109034267
-0.13707165109034267 x 100 = -13.71%