-25.25% is the change from 400 to 299
Calculation steps:
[( 299 - 400 ) ÷ 400] x 100 = -25.25%
Formula
Percentage change = [(299 - 400) / 400] x 100
Subtract the new number by the original number
299 - 400 = -101
-101 ÷ 400 = -0.2525
-0.2525 x 100 = -25.25%