-60.25% is the change from 400 to 159
Calculation steps:
[( 159 - 400 ) ÷ 400] x 100 = -60.25%
Formula
Percentage change = [(159 - 400) / 400] x 100
Subtract the new number by the original number
159 - 400 = -241
-241 ÷ 400 = -0.6025
-0.6025 x 100 = -60.25%