-11.25% is the change from 400 to 355
Calculation steps:
[( 355 - 400 ) ÷ 400] x 100 = -11.25%
Formula
Percentage change = [(355 - 400) / 400] x 100
Subtract the new number by the original number
355 - 400 = -45
-45 ÷ 400 = -0.1125
-0.1125 x 100 = -11.25%