-93.25% is the change from 400 to 27
Calculation steps:
[( 27 - 400 ) ÷ 400] x 100 = -93.25%
Formula
Percentage change = [(27 - 400) / 400] x 100
Subtract the new number by the original number
27 - 400 = -373
-373 ÷ 400 = -0.9325
-0.9325 x 100 = -93.25%