-38% is the change from 400 to 248
Calculation steps:
[( 248 - 400 ) ÷ 400] x 100 = -38%
Formula
Percentage change = [(248 - 400) / 400] x 100
Subtract the new number by the original number
248 - 400 = -152
-152 ÷ 400 = -0.38
-0.38 x 100 = -38%
Example