-59.5% is the change from 400 to 162
Calculation steps:
[( 162 - 400 ) ÷ 400] x 100 = -59.5%
Formula
Percentage change = [(162 - 400) / 400] x 100
Subtract the new number by the original number
162 - 400 = -238
-238 ÷ 400 = -0.595
-0.595 x 100 = -59.5%