-13.5% is the change from 400 to 346
Calculation steps:
[( 346 - 400 ) ÷ 400] x 100 = -13.5%
Formula
Percentage change = [(346 - 400) / 400] x 100
Subtract the new number by the original number
346 - 400 = -54
-54 ÷ 400 = -0.135
-0.135 x 100 = -13.5%