-90.25% is the change from 400 to 39
Calculation steps:
[( 39 - 400 ) ÷ 400] x 100 = -90.25%
Formula
Percentage change = [(39 - 400) / 400] x 100
Subtract the new number by the original number
39 - 400 = -361
-361 ÷ 400 = -0.9025
-0.9025 x 100 = -90.25%