-4.5% is the change from 400 to 382
Calculation steps:
[( 382 - 400 ) ÷ 400] x 100 = -4.5%
Formula
Percentage change = [(382 - 400) / 400] x 100
Subtract the new number by the original number
382 - 400 = -18
-18 ÷ 400 = -0.045
-0.045 x 100 = -4.5%
Example