-40.25% is the change from 400 to 239
Calculation steps:
[( 239 - 400 ) ÷ 400] x 100 = -40.25%
Formula
Percentage change = [(239 - 400) / 400] x 100
Subtract the new number by the original number
239 - 400 = -161
-161 ÷ 400 = -0.4025
-0.4025 x 100 = -40.25%