-38.5% is the change from 400 to 246
Calculation steps:
[( 246 - 400 ) ÷ 400] x 100 = -38.5%
Formula
Percentage change = [(246 - 400) / 400] x 100
Subtract the new number by the original number
246 - 400 = -154
-154 ÷ 400 = -0.385
-0.385 x 100 = -38.5%