-10.71% is the change from 439 to 392
Calculation steps:
[( 392 - 439 ) ÷ 439] x 100 = -10.71%
Formula
Percentage change = [(392 - 439) / 439] x 100
Subtract the new number by the original number
392 - 439 = -47
-47 ÷ 439 = -0.1070615034168565
-0.1070615034168565 x 100 = -10.71%