-26.53% is the change from 539 to 396
Calculation steps:
[( 396 - 539 ) ÷ 539] x 100 = -26.53%
Formula
Percentage change = [(396 - 539) / 539] x 100
Subtract the new number by the original number
396 - 539 = -143
-143 ÷ 539 = -0.2653061224489796
-0.2653061224489796 x 100 = -26.53%