-27.47% is the change from 324 to 235
Calculation steps:
[( 235 - 324 ) ÷ 324] x 100 = -27.47%
Formula
Percentage change = [(235 - 324) / 324] x 100
Subtract the new number by the original number
235 - 324 = -89
-89 ÷ 324 = -0.27469135802469136
-0.27469135802469136 x 100 = -27.47%