-28.21% is the change from 39 to 28
Calculation steps:
[( 28 - 39 ) ÷ 39] x 100 = -28.21%
Formula
Percentage change = [(28 - 39) / 39] x 100
Subtract the new number by the original number
28 - 39 = -11
-11 ÷ 39 = -0.28205128205128205
-0.28205128205128205 x 100 = -28.21%