-22.7% is the change from 423 to 327
Calculation steps:
[( 327 - 423 ) ÷ 423] x 100 = -22.7%
Formula
Percentage change = [(327 - 423) / 423] x 100
Subtract the new number by the original number
327 - 423 = -96
-96 ÷ 423 = -0.22695035460992907
-0.22695035460992907 x 100 = -22.7%