-65.25% is the change from 400 to 139
Calculation steps:
[( 139 - 400 ) ÷ 400] x 100 = -65.25%
Formula
Percentage change = [(139 - 400) / 400] x 100
Subtract the new number by the original number
139 - 400 = -261
-261 ÷ 400 = -0.6525
-0.6525 x 100 = -65.25%