-12.35% is the change from 324 to 284
Calculation steps:
[( 284 - 324 ) ÷ 324] x 100 = -12.35%
Formula
Percentage change = [(284 - 324) / 324] x 100
Subtract the new number by the original number
284 - 324 = -40
-40 ÷ 324 = -0.12345679012345678
-0.12345679012345678 x 100 = -12.35%