-10.03% is the change from 399 to 359
Calculation steps:
[( 359 - 399 ) ÷ 399] x 100 = -10.03%
Formula
Percentage change = [(359 - 399) / 399] x 100
Subtract the new number by the original number
359 - 399 = -40
-40 ÷ 399 = -0.10025062656641603
-0.10025062656641603 x 100 = -10.03%