-27.11% is the change from 439 to 320
Calculation steps:
[( 320 - 439 ) ÷ 439] x 100 = -27.11%
Formula
Percentage change = [(320 - 439) / 439] x 100
Subtract the new number by the original number
320 - 439 = -119
-119 ÷ 439 = -0.27107061503416857
-0.27107061503416857 x 100 = -27.11%