-20.5% is the change from 439 to 349
Calculation steps:
[( 349 - 439 ) ÷ 439] x 100 = -20.5%
Formula
Percentage change = [(349 - 439) / 439] x 100
Subtract the new number by the original number
349 - 439 = -90
-90 ÷ 439 = -0.20501138952164008
-0.20501138952164008 x 100 = -20.5%