Hey there!
It is given in the question that hydrogen ion H+ forms hydrogen H2. Hence, hydrogen ion is reduced and hydrogen reference electrode is the cathode.
reduction potential of hydrogen is 0.000 V
Standard cell potential :
E°cell = E° reduction potential cathode - E°reduction potential anode
E°cell = E° reduction potential hydrogen - E° reduction potential unknown substance
0.367 V = 0.000 V - E° reduction potential unknown substance
E⁰ reduction potential unknown substance = 0.000 V - 0.367 V
E° reduction potential unknown substance = -0.367 V