-6% is the change from 400 to 376
Calculation steps:
[( 376 - 400 ) ÷ 400] x 100 = -6%
Formula
Percentage change = [(376 - 400) / 400] x 100
Subtract the new number by the original number
376 - 400 = -24
-24 ÷ 400 = -0.06
-0.06 x 100 = -6%
Example