-27.02% is the change from 396 to 289
Calculation steps:
[( 289 - 396 ) ÷ 396] x 100 = -27.02%
Formula
Percentage change = [(289 - 396) / 396] x 100
Subtract the new number by the original number
289 - 396 = -107
-107 ÷ 396 = -0.2702020202020202
-0.2702020202020202 x 100 = -27.02%