-39.24% is the change from 395 to 240
Calculation steps:
[( 240 - 395 ) ÷ 395] x 100 = -39.24%
Formula
Percentage change = [(240 - 395) / 395] x 100
Subtract the new number by the original number
240 - 395 = -155
-155 ÷ 395 = -0.3924050632911392
-0.3924050632911392 x 100 = -39.24%