-11.08% is the change from 361 to 321
Calculation steps:
[( 321 - 361 ) ÷ 361] x 100 = -11.08%
Formula
Percentage change = [(321 - 361) / 361] x 100
Subtract the new number by the original number
321 - 361 = -40
-40 ÷ 361 = -0.11080332409972299
-0.11080332409972299 x 100 = -11.08%