-39.13% is the change from 460 to 280
Calculation steps:
[( 280 - 460 ) ÷ 460] x 100 = -39.13%
Formula
Percentage change = [(280 - 460) / 460] x 100
Subtract the new number by the original number
280 - 460 = -180
-180 ÷ 460 = -0.391304347826087
-0.391304347826087 x 100 = -39.13%