-38.78% is the change from 392 to 240
Calculation steps:
[( 240 - 392 ) ÷ 392] x 100 = -38.78%
Formula
Percentage change = [(240 - 392) / 392] x 100
Subtract the new number by the original number
240 - 392 = -152
-152 ÷ 392 = -0.3877551020408163
-0.3877551020408163 x 100 = -38.78%