-9.5% is the change from 400 to 362
Calculation steps:
[( 362 - 400 ) ÷ 400] x 100 = -9.5%
Formula
Percentage change = [(362 - 400) / 400] x 100
Subtract the new number by the original number
362 - 400 = -38
-38 ÷ 400 = -0.095
-0.095 x 100 = -9.5%
Example