-39.64% is the change from 439 to 265
Calculation steps:
[( 265 - 439 ) ÷ 439] x 100 = -39.64%
Formula
Percentage change = [(265 - 439) / 439] x 100
Subtract the new number by the original number
265 - 439 = -174
-174 ÷ 439 = -0.39635535307517084
-0.39635535307517084 x 100 = -39.64%