-9.26% is the change from 432 to 392
Calculation steps:
[( 392 - 432 ) ÷ 432] x 100 = -9.26%
Formula
Percentage change = [(392 - 432) / 432] x 100
Subtract the new number by the original number
392 - 432 = -40
-40 ÷ 432 = -0.09259259259259259
-0.09259259259259259 x 100 = -9.26%