-13.25% is the change from 400 to 347
Calculation steps:
[( 347 - 400 ) ÷ 400] x 100 = -13.25%
Formula
Percentage change = [(347 - 400) / 400] x 100
Subtract the new number by the original number
347 - 400 = -53
-53 ÷ 400 = -0.1325
-0.1325 x 100 = -13.25%