-74.75% is the change from 400 to 101
Calculation steps:
[( 101 - 400 ) ÷ 400] x 100 = -74.75%
Formula
Percentage change = [(101 - 400) / 400] x 100
Subtract the new number by the original number
101 - 400 = -299
-299 ÷ 400 = -0.7475
-0.7475 x 100 = -74.75%