-92% is the change from 400 to 32
Calculation steps:
[( 32 - 400 ) ÷ 400] x 100 = -92%
Formula
Percentage change = [(32 - 400) / 400] x 100
Subtract the new number by the original number
32 - 400 = -368
-368 ÷ 400 = -0.92
-0.92 x 100 = -92%
Example