-27.9% is the change from 362 to 261
Calculation steps:
[( 261 - 362 ) ÷ 362] x 100 = -27.9%
Formula
Percentage change = [(261 - 362) / 362] x 100
Subtract the new number by the original number
261 - 362 = -101
-101 ÷ 362 = -0.27900552486187846
-0.27900552486187846 x 100 = -27.9%