-34.5% is the change from 400 to 262
Calculation steps:
[( 262 - 400 ) ÷ 400] x 100 = -34.5%
Formula
Percentage change = [(262 - 400) / 400] x 100
Subtract the new number by the original number
262 - 400 = -138
-138 ÷ 400 = -0.345
-0.345 x 100 = -34.5%