-40.85% is the change from 399 to 236
Calculation steps:
[( 236 - 399 ) ÷ 399] x 100 = -40.85%
Formula
Percentage change = [(236 - 399) / 399] x 100
Subtract the new number by the original number
236 - 399 = -163
-163 ÷ 399 = -0.40852130325814534
-0.40852130325814534 x 100 = -40.85%