-39.4% is the change from 401 to 243
Calculation steps:
[( 243 - 401 ) ÷ 401] x 100 = -39.4%
Formula
Percentage change = [(243 - 401) / 401] x 100
Subtract the new number by the original number
243 - 401 = -158
-158 ÷ 401 = -0.3940149625935162
-0.3940149625935162 x 100 = -39.4%