-73% is the change from 400 to 108
Calculation steps:
[( 108 - 400 ) ÷ 400] x 100 = -73%
Formula
Percentage change = [(108 - 400) / 400] x 100
Subtract the new number by the original number
108 - 400 = -292
-292 ÷ 400 = -0.73
-0.73 x 100 = -73%
Example