-3.64% is the change from 439 to 423
Calculation steps:
[( 423 - 439 ) ÷ 439] x 100 = -3.64%
Formula
Percentage change = [(423 - 439) / 439] x 100
Subtract the new number by the original number
423 - 439 = -16
-16 ÷ 439 = -0.03644646924829157
-0.03644646924829157 x 100 = -3.64%