-31% is the change from 400 to 276
Calculation steps:
[( 276 - 400 ) ÷ 400] x 100 = -31%
Formula
Percentage change = [(276 - 400) / 400] x 100
Subtract the new number by the original number
276 - 400 = -124
-124 ÷ 400 = -0.31
-0.31 x 100 = -31%
Example