-18.05% is the change from 399 to 327
Calculation steps:
[( 327 - 399 ) ÷ 399] x 100 = -18.05%
Formula
Percentage change = [(327 - 399) / 399] x 100
Subtract the new number by the original number
327 - 399 = -72
-72 ÷ 399 = -0.18045112781954886
-0.18045112781954886 x 100 = -18.05%