-42% is the change from 400 to 232
Calculation steps:
[( 232 - 400 ) ÷ 400] x 100 = -42%
Formula
Percentage change = [(232 - 400) / 400] x 100
Subtract the new number by the original number
232 - 400 = -168
-168 ÷ 400 = -0.42
-0.42 x 100 = -42%
Example