-25.79% is the change from 539 to 400
Calculation steps:
[( 400 - 539 ) ÷ 539] x 100 = -25.79%
Formula
Percentage change = [(400 - 539) / 539] x 100
Subtract the new number by the original number
400 - 539 = -139
-139 ÷ 539 = -0.25788497217068646
-0.25788497217068646 x 100 = -25.79%