-40.84% is the change from 404 to 239
Calculation steps:
[( 239 - 404 ) ÷ 404] x 100 = -40.84%
Formula
Percentage change = [(239 - 404) / 404] x 100
Subtract the new number by the original number
239 - 404 = -165
-165 ÷ 404 = -0.4084158415841584
-0.4084158415841584 x 100 = -40.84%