-7.26% is the change from 427 to 396
Calculation steps:
[( 396 - 427 ) ÷ 427] x 100 = -7.26%
Formula
Percentage change = [(396 - 427) / 427] x 100
Subtract the new number by the original number
396 - 427 = -31
-31 ÷ 427 = -0.07259953161592506
-0.07259953161592506 x 100 = -7.26%