-18.75% is the change from 400 to 325
Calculation steps:
[( 325 - 400 ) ÷ 400] x 100 = -18.75%
Formula
Percentage change = [(325 - 400) / 400] x 100
Subtract the new number by the original number
325 - 400 = -75
-75 ÷ 400 = -0.1875
-0.1875 x 100 = -18.75%