-8.66% is the change from 439 to 401
Calculation steps:
[( 401 - 439 ) ÷ 439] x 100 = -8.66%
Formula
Percentage change = [(401 - 439) / 439] x 100
Subtract the new number by the original number
401 - 439 = -38
-38 ÷ 439 = -0.08656036446469248
-0.08656036446469248 x 100 = -8.66%