-35.25% is the change from 400 to 259
Calculation steps:
[( 259 - 400 ) ÷ 400] x 100 = -35.25%
Formula
Percentage change = [(259 - 400) / 400] x 100
Subtract the new number by the original number
259 - 400 = -141
-141 ÷ 400 = -0.3525
-0.3525 x 100 = -35.25%