-94.25% is the change from 400 to 23
Calculation steps:
[( 23 - 400 ) ÷ 400] x 100 = -94.25%
Formula
Percentage change = [(23 - 400) / 400] x 100
Subtract the new number by the original number
23 - 400 = -377
-377 ÷ 400 = -0.9425
-0.9425 x 100 = -94.25%