-33.25% is the change from 400 to 267
Calculation steps:
[( 267 - 400 ) ÷ 400] x 100 = -33.25%
Formula
Percentage change = [(267 - 400) / 400] x 100
Subtract the new number by the original number
267 - 400 = -133
-133 ÷ 400 = -0.3325
-0.3325 x 100 = -33.25%