-14.5% is the change from 400 to 342
Calculation steps:
[( 342 - 400 ) ÷ 400] x 100 = -14.5%
Formula
Percentage change = [(342 - 400) / 400] x 100
Subtract the new number by the original number
342 - 400 = -58
-58 ÷ 400 = -0.145
-0.145 x 100 = -14.5%