-77% is the change from 400 to 92
Calculation steps:
[( 92 - 400 ) ÷ 400] x 100 = -77%
Formula
Percentage change = [(92 - 400) / 400] x 100
Subtract the new number by the original number
92 - 400 = -308
-308 ÷ 400 = -0.77
-0.77 x 100 = -77%
Example