-98.75% is the change from 400 to 5
Calculation steps:
[( 5 - 400 ) ÷ 400] x 100 = -98.75%
Formula
Percentage change = [(5 - 400) / 400] x 100
Subtract the new number by the original number
5 - 400 = -395
-395 ÷ 400 = -0.9875
-0.9875 x 100 = -98.75%
Example