-73.5% is the change from 400 to 106
Calculation steps:
[( 106 - 400 ) ÷ 400] x 100 = -73.5%
Formula
Percentage change = [(106 - 400) / 400] x 100
Subtract the new number by the original number
106 - 400 = -294
-294 ÷ 400 = -0.735
-0.735 x 100 = -73.5%