-9.83% is the change from 407 to 367
Calculation steps:
[( 367 - 407 ) ÷ 407] x 100 = -9.83%
Formula
Percentage change = [(367 - 407) / 407] x 100
Subtract the new number by the original number
367 - 407 = -40
-40 ÷ 407 = -0.09828009828009827
-0.09828009828009827 x 100 = -9.83%