-41.13% is the change from 406 to 239
Calculation steps:
[( 239 - 406 ) ÷ 406] x 100 = -41.13%
Formula
Percentage change = [(239 - 406) / 406] x 100
Subtract the new number by the original number
239 - 406 = -167
-167 ÷ 406 = -0.41133004926108374
-0.41133004926108374 x 100 = -41.13%