-92.5% is the change from 360 to 27
Calculation steps:
[( 27 - 360 ) ÷ 360] x 100 = -92.5%
Formula
Percentage change = [(27 - 360) / 360] x 100
Subtract the new number by the original number
27 - 360 = -333
-333 ÷ 360 = -0.925
-0.925 x 100 = -92.5%
Example