-26.07% is the change from 399 to 295
Calculation steps:
[( 295 - 399 ) ÷ 399] x 100 = -26.07%
Formula
Percentage change = [(295 - 399) / 399] x 100
Subtract the new number by the original number
295 - 399 = -104
-104 ÷ 399 = -0.2606516290726817
-0.2606516290726817 x 100 = -26.07%