-40.75% is the change from 400 to 237
Calculation steps:
[( 237 - 400 ) ÷ 400] x 100 = -40.75%
Formula
Percentage change = [(237 - 400) / 400] x 100
Subtract the new number by the original number
237 - 400 = -163
-163 ÷ 400 = -0.4075
-0.4075 x 100 = -40.75%