-26.71% is the change from 438 to 321
Calculation steps:
[( 321 - 438 ) ÷ 438] x 100 = -26.71%
Formula
Percentage change = [(321 - 438) / 438] x 100
Subtract the new number by the original number
321 - 438 = -117
-117 ÷ 438 = -0.2671232876712329
-0.2671232876712329 x 100 = -26.71%