-10.9% is the change from 367 to 327
Calculation steps:
[( 327 - 367 ) ÷ 367] x 100 = -10.9%
Formula
Percentage change = [(327 - 367) / 367] x 100
Subtract the new number by the original number
327 - 367 = -40
-40 ÷ 367 = -0.10899182561307902
-0.10899182561307902 x 100 = -10.9%