-24.25% is the change from 400 to 303
Calculation steps:
[( 303 - 400 ) ÷ 400] x 100 = -24.25%
Formula
Percentage change = [(303 - 400) / 400] x 100
Subtract the new number by the original number
303 - 400 = -97
-97 ÷ 400 = -0.2425
-0.2425 x 100 = -24.25%