-26.75% is the change from 400 to 293
Calculation steps:
[( 293 - 400 ) ÷ 400] x 100 = -26.75%
Formula
Percentage change = [(293 - 400) / 400] x 100
Subtract the new number by the original number
293 - 400 = -107
-107 ÷ 400 = -0.2675
-0.2675 x 100 = -26.75%