-35.75% is the change from 400 to 257
Calculation steps:
[( 257 - 400 ) ÷ 400] x 100 = -35.75%
Formula
Percentage change = [(257 - 400) / 400] x 100
Subtract the new number by the original number
257 - 400 = -143
-143 ÷ 400 = -0.3575
-0.3575 x 100 = -35.75%