-40.09% is the change from 439 to 263
Calculation steps:
[( 263 - 439 ) ÷ 439] x 100 = -40.09%
Formula
Percentage change = [(263 - 439) / 439] x 100
Subtract the new number by the original number
263 - 439 = -176
-176 ÷ 439 = -0.4009111617312073
-0.4009111617312073 x 100 = -40.09%