-9.77% is the change from 399 to 360
Calculation steps:
[( 360 - 399 ) ÷ 399] x 100 = -9.77%
Formula
Percentage change = [(360 - 399) / 399] x 100
Subtract the new number by the original number
360 - 399 = -39
-39 ÷ 399 = -0.09774436090225563
-0.09774436090225563 x 100 = -9.77%