-23.6% is the change from 428 to 327
Calculation steps:
[( 327 - 428 ) ÷ 428] x 100 = -23.6%
Formula
Percentage change = [(327 - 428) / 428] x 100
Subtract the new number by the original number
327 - 428 = -101
-101 ÷ 428 = -0.23598130841121495
-0.23598130841121495 x 100 = -23.6%