-5.71% is the change from 420 to 396
Calculation steps:
[( 396 - 420 ) ÷ 420] x 100 = -5.71%
Formula
Percentage change = [(396 - 420) / 420] x 100
Subtract the new number by the original number
396 - 420 = -24
-24 ÷ 420 = -0.05714285714285714
-0.05714285714285714 x 100 = -5.71%