-23.75% is the change from 400 to 305
Calculation steps:
[( 305 - 400 ) ÷ 400] x 100 = -23.75%
Formula
Percentage change = [(305 - 400) / 400] x 100
Subtract the new number by the original number
305 - 400 = -95
-95 ÷ 400 = -0.2375
-0.2375 x 100 = -23.75%