-12.04% is the change from 324 to 285
Calculation steps:
[( 285 - 324 ) ÷ 324] x 100 = -12.04%
Formula
Percentage change = [(285 - 324) / 324] x 100
Subtract the new number by the original number
285 - 324 = -39
-39 ÷ 324 = -0.12037037037037036
-0.12037037037037036 x 100 = -12.04%