-12.75% is the change from 400 to 349
Calculation steps:
[( 349 - 400 ) ÷ 400] x 100 = -12.75%
Formula
Percentage change = [(349 - 400) / 400] x 100
Subtract the new number by the original number
349 - 400 = -51
-51 ÷ 400 = -0.1275
-0.1275 x 100 = -12.75%