-43.25% is the change from 400 to 227
Calculation steps:
[( 227 - 400 ) ÷ 400] x 100 = -43.25%
Formula
Percentage change = [(227 - 400) / 400] x 100
Subtract the new number by the original number
227 - 400 = -173
-173 ÷ 400 = -0.4325
-0.4325 x 100 = -43.25%