-12.05% is the change from 365 to 321
Calculation steps:
[( 321 - 365 ) ÷ 365] x 100 = -12.05%
Formula
Percentage change = [(321 - 365) / 365] x 100
Subtract the new number by the original number
321 - 365 = -44
-44 ÷ 365 = -0.12054794520547946
-0.12054794520547946 x 100 = -12.05%