-10.83% is the change from 360 to 321
Calculation steps:
[( 321 - 360 ) ÷ 360] x 100 = -10.83%
Formula
Percentage change = [(321 - 360) / 360] x 100
Subtract the new number by the original number
321 - 360 = -39
-39 ÷ 360 = -0.10833333333333334
-0.10833333333333334 x 100 = -10.83%