-37.13% is the change from 439 to 276
Calculation steps:
[( 276 - 439 ) ÷ 439] x 100 = -37.13%
Formula
Percentage change = [(276 - 439) / 439] x 100
Subtract the new number by the original number
276 - 439 = -163
-163 ÷ 439 = -0.3712984054669704
-0.3712984054669704 x 100 = -37.13%