-27.2% is the change from 364 to 265
Calculation steps:
[( 265 - 364 ) ÷ 364] x 100 = -27.2%
Formula
Percentage change = [(265 - 364) / 364] x 100
Subtract the new number by the original number
265 - 364 = -99
-99 ÷ 364 = -0.27197802197802196
-0.27197802197802196 x 100 = -27.2%