-67.5% is the change from 400 to 130
Calculation steps:
[( 130 - 400 ) ÷ 400] x 100 = -67.5%
Formula
Percentage change = [(130 - 400) / 400] x 100
Subtract the new number by the original number
130 - 400 = -270
-270 ÷ 400 = -0.675
-0.675 x 100 = -67.5%