-78% is the change from 400 to 88
Calculation steps:
[( 88 - 400 ) ÷ 400] x 100 = -78%
Formula
Percentage change = [(88 - 400) / 400] x 100
Subtract the new number by the original number
88 - 400 = -312
-312 ÷ 400 = -0.78
-0.78 x 100 = -78%
Example