-40.4% is the change from 401 to 239
Calculation steps:
[( 239 - 401 ) ÷ 401] x 100 = -40.4%
Formula
Percentage change = [(239 - 401) / 401] x 100
Subtract the new number by the original number
239 - 401 = -162
-162 ÷ 401 = -0.40399002493765584
-0.40399002493765584 x 100 = -40.4%