-13.26% is the change from 460 to 399
Calculation steps:
[( 399 - 460 ) ÷ 460] x 100 = -13.26%
Formula
Percentage change = [(399 - 460) / 460] x 100
Subtract the new number by the original number
399 - 460 = -61
-61 ÷ 460 = -0.13260869565217392
-0.13260869565217392 x 100 = -13.26%