-16.74% is the change from 239 to 199
Calculation steps:
[( 199 - 239 ) ÷ 239] x 100 = -16.74%
Formula
Percentage change = [(199 - 239) / 239] x 100
Subtract the new number by the original number
199 - 239 = -40
-40 ÷ 239 = -0.16736401673640167
-0.16736401673640167 x 100 = -16.74%