-9.61% is the change from 437 to 395
Calculation steps:
[( 395 - 437 ) ÷ 437] x 100 = -9.61%
Formula
Percentage change = [(395 - 437) / 437] x 100
Subtract the new number by the original number
395 - 437 = -42
-42 ÷ 437 = -0.09610983981693363
-0.09610983981693363 x 100 = -9.61%