-23.81% is the change from 399 to 304
Calculation steps:
[( 304 - 399 ) ÷ 399] x 100 = -23.81%
Formula
Percentage change = [(304 - 399) / 399] x 100
Subtract the new number by the original number
304 - 399 = -95
-95 ÷ 399 = -0.23809523809523808
-0.23809523809523808 x 100 = -23.81%