-56.75% is the change from 400 to 173
Calculation steps:
[( 173 - 400 ) ÷ 400] x 100 = -56.75%
Formula
Percentage change = [(173 - 400) / 400] x 100
Subtract the new number by the original number
173 - 400 = -227
-227 ÷ 400 = -0.5675
-0.5675 x 100 = -56.75%