-41.03% is the change from 39 to 23
Calculation steps:
[( 23 - 39 ) ÷ 39] x 100 = -41.03%
Formula
Percentage change = [(23 - 39) / 39] x 100
Subtract the new number by the original number
23 - 39 = -16
-16 ÷ 39 = -0.41025641025641024
-0.41025641025641024 x 100 = -41.03%