-5.75% is the change from 400 to 377
Calculation steps:
[( 377 - 400 ) ÷ 400] x 100 = -5.75%
Formula
Percentage change = [(377 - 400) / 400] x 100
Subtract the new number by the original number
377 - 400 = -23
-23 ÷ 400 = -0.0575
-0.0575 x 100 = -5.75%