-24.75% is the change from 400 to 301
Calculation steps:
[( 301 - 400 ) ÷ 400] x 100 = -24.75%
Formula
Percentage change = [(301 - 400) / 400] x 100
Subtract the new number by the original number
301 - 400 = -99
-99 ÷ 400 = -0.2475
-0.2475 x 100 = -24.75%