-49% is the change from 400 to 204
Calculation steps:
[( 204 - 400 ) ÷ 400] x 100 = -49%
Formula
Percentage change = [(204 - 400) / 400] x 100
Subtract the new number by the original number
204 - 400 = -196
-196 ÷ 400 = -0.49
-0.49 x 100 = -49%
Example