-71.75% is the change from 400 to 113
Calculation steps:
[( 113 - 400 ) ÷ 400] x 100 = -71.75%
Formula
Percentage change = [(113 - 400) / 400] x 100
Subtract the new number by the original number
113 - 400 = -287
-287 ÷ 400 = -0.7175
-0.7175 x 100 = -71.75%