-39.39% is the change from 396 to 240
Calculation steps:
[( 240 - 396 ) ÷ 396] x 100 = -39.39%
Formula
Percentage change = [(240 - 396) / 396] x 100
Subtract the new number by the original number
240 - 396 = -156
-156 ÷ 396 = -0.3939393939393939
-0.3939393939393939 x 100 = -39.39%