-31.58% is the change from 399 to 273
Calculation steps:
[( 273 - 399 ) ÷ 399] x 100 = -31.58%
Formula
Percentage change = [(273 - 399) / 399] x 100
Subtract the new number by the original number
273 - 399 = -126
-126 ÷ 399 = -0.3157894736842105
-0.3157894736842105 x 100 = -31.58%