-34.25% is the change from 400 to 263
Calculation steps:
[( 263 - 400 ) ÷ 400] x 100 = -34.25%
Formula
Percentage change = [(263 - 400) / 400] x 100
Subtract the new number by the original number
263 - 400 = -137
-137 ÷ 400 = -0.3425
-0.3425 x 100 = -34.25%