-9.38% is the change from 405 to 367
Calculation steps:
[( 367 - 405 ) ÷ 405] x 100 = -9.38%
Formula
Percentage change = [(367 - 405) / 405] x 100
Subtract the new number by the original number
367 - 405 = -38
-38 ÷ 405 = -0.09382716049382717
-0.09382716049382717 x 100 = -9.38%