-28.75% is the change from 400 to 285
Calculation steps:
[( 285 - 400 ) ÷ 400] x 100 = -28.75%
Formula
Percentage change = [(285 - 400) / 400] x 100
Subtract the new number by the original number
285 - 400 = -115
-115 ÷ 400 = -0.2875
-0.2875 x 100 = -28.75%