-1.97% is the change from 407 to 399
Calculation steps:
[( 399 - 407 ) ÷ 407] x 100 = -1.97%
Formula
Percentage change = [(399 - 407) / 407] x 100
Subtract the new number by the original number
399 - 407 = -8
-8 ÷ 407 = -0.019656019656019656
-0.019656019656019656 x 100 = -1.97%