-41.25% is the change from 400 to 235
Calculation steps:
[( 235 - 400 ) ÷ 400] x 100 = -41.25%
Formula
Percentage change = [(235 - 400) / 400] x 100
Subtract the new number by the original number
235 - 400 = -165
-165 ÷ 400 = -0.4125
-0.4125 x 100 = -41.25%