-76.5% is the change from 400 to 94
Calculation steps:
[( 94 - 400 ) ÷ 400] x 100 = -76.5%
Formula
Percentage change = [(94 - 400) / 400] x 100
Subtract the new number by the original number
94 - 400 = -306
-306 ÷ 400 = -0.765
-0.765 x 100 = -76.5%
Example