-25.97% is the change from 539 to 399
Calculation steps:
[( 399 - 539 ) ÷ 539] x 100 = -25.97%
Formula
Percentage change = [(399 - 539) / 539] x 100
Subtract the new number by the original number
399 - 539 = -140
-140 ÷ 539 = -0.2597402597402597
-0.2597402597402597 x 100 = -25.97%