-27.4% is the change from 365 to 265
Calculation steps:
[( 265 - 365 ) ÷ 365] x 100 = -27.4%
Formula
Percentage change = [(265 - 365) / 365] x 100
Subtract the new number by the original number
265 - 365 = -100
-100 ÷ 365 = -0.273972602739726
-0.273972602739726 x 100 = -27.4%