-27.32% is the change from 399 to 290
Calculation steps:
[( 290 - 399 ) ÷ 399] x 100 = -27.32%
Formula
Percentage change = [(290 - 399) / 399] x 100
Subtract the new number by the original number
290 - 399 = -109
-109 ÷ 399 = -0.2731829573934837
-0.2731829573934837 x 100 = -27.32%