-12% is the change from 400 to 352
Calculation steps:
[( 352 - 400 ) ÷ 400] x 100 = -12%
Formula
Percentage change = [(352 - 400) / 400] x 100
Subtract the new number by the original number
352 - 400 = -48
-48 ÷ 400 = -0.12
-0.12 x 100 = -12%
Example