-39.1% is the change from 399 to 243
Calculation steps:
[( 243 - 399 ) ÷ 399] x 100 = -39.1%
Formula
Percentage change = [(243 - 399) / 399] x 100
Subtract the new number by the original number
243 - 399 = -156
-156 ÷ 399 = -0.39097744360902253
-0.39097744360902253 x 100 = -39.1%