-81.75% is the change from 400 to 73
Calculation steps:
[( 73 - 400 ) ÷ 400] x 100 = -81.75%
Formula
Percentage change = [(73 - 400) / 400] x 100
Subtract the new number by the original number
73 - 400 = -327
-327 ÷ 400 = -0.8175
-0.8175 x 100 = -81.75%