-40.1% is the change from 399 to 239
Calculation steps:
[( 239 - 399 ) ÷ 399] x 100 = -40.1%
Formula
Percentage change = [(239 - 399) / 399] x 100
Subtract the new number by the original number
239 - 399 = -160
-160 ÷ 399 = -0.40100250626566414
-0.40100250626566414 x 100 = -40.1%