-84.75% is the change from 400 to 61
Calculation steps:
[( 61 - 400 ) ÷ 400] x 100 = -84.75%
Formula
Percentage change = [(61 - 400) / 400] x 100
Subtract the new number by the original number
61 - 400 = -339
-339 ÷ 400 = -0.8475
-0.8475 x 100 = -84.75%