-78.5% is the change from 400 to 86
Calculation steps:
[( 86 - 400 ) ÷ 400] x 100 = -78.5%
Formula
Percentage change = [(86 - 400) / 400] x 100
Subtract the new number by the original number
86 - 400 = -314
-314 ÷ 400 = -0.785
-0.785 x 100 = -78.5%
Example