-25.6% is the change from 539 to 401
Calculation steps:
[( 401 - 539 ) ÷ 539] x 100 = -25.6%
Formula
Percentage change = [(401 - 539) / 539] x 100
Subtract the new number by the original number
401 - 539 = -138
-138 ÷ 539 = -0.2560296846011132
-0.2560296846011132 x 100 = -25.6%