-4.59% is the change from 327 to 312
Calculation steps:
[( 312 - 327 ) ÷ 327] x 100 = -4.59%
Formula
Percentage change = [(312 - 327) / 327] x 100
Subtract the new number by the original number
312 - 327 = -15
-15 ÷ 327 = -0.045871559633027525
-0.045871559633027525 x 100 = -4.59%