-74.25% is the change from 400 to 103
Calculation steps:
[( 103 - 400 ) ÷ 400] x 100 = -74.25%
Formula
Percentage change = [(103 - 400) / 400] x 100
Subtract the new number by the original number
103 - 400 = -297
-297 ÷ 400 = -0.7425
-0.7425 x 100 = -74.25%