-82.25% is the change from 400 to 71
Calculation steps:
[( 71 - 400 ) ÷ 400] x 100 = -82.25%
Formula
Percentage change = [(71 - 400) / 400] x 100
Subtract the new number by the original number
71 - 400 = -329
-329 ÷ 400 = -0.8225
-0.8225 x 100 = -82.25%