-73.68% is the change from 399 to 105
Calculation steps:
[( 105 - 399 ) ÷ 399] x 100 = -73.68%
Formula
Percentage change = [(105 - 399) / 399] x 100
Subtract the new number by the original number
105 - 399 = -294
-294 ÷ 399 = -0.7368421052631579
-0.7368421052631579 x 100 = -73.68%