-19.26% is the change from 405 to 327
Calculation steps:
[( 327 - 405 ) ÷ 405] x 100 = -19.26%
Formula
Percentage change = [(327 - 405) / 405] x 100
Subtract the new number by the original number
327 - 405 = -78
-78 ÷ 405 = -0.1925925925925926
-0.1925925925925926 x 100 = -19.26%