-12.23% is the change from 327 to 287
Calculation steps:
[( 287 - 327 ) ÷ 327] x 100 = -12.23%
Formula
Percentage change = [(287 - 327) / 327] x 100
Subtract the new number by the original number
287 - 327 = -40
-40 ÷ 327 = -0.12232415902140673
-0.12232415902140673 x 100 = -12.23%