-41% is the change from 400 to 236
Calculation steps:
[( 236 - 400 ) ÷ 400] x 100 = -41%
Formula
Percentage change = [(236 - 400) / 400] x 100
Subtract the new number by the original number
236 - 400 = -164
-164 ÷ 400 = -0.41
-0.41 x 100 = -41%
Example