-22.25% is the change from 400 to 311
Calculation steps:
[( 311 - 400 ) ÷ 400] x 100 = -22.25%
Formula
Percentage change = [(311 - 400) / 400] x 100
Subtract the new number by the original number
311 - 400 = -89
-89 ÷ 400 = -0.2225
-0.2225 x 100 = -22.25%