-36.5% is the change from 400 to 254
Calculation steps:
[( 254 - 400 ) ÷ 400] x 100 = -36.5%
Formula
Percentage change = [(254 - 400) / 400] x 100
Subtract the new number by the original number
254 - 400 = -146
-146 ÷ 400 = -0.365
-0.365 x 100 = -36.5%