-76% is the change from 400 to 96
Calculation steps:
[( 96 - 400 ) ÷ 400] x 100 = -76%
Formula
Percentage change = [(96 - 400) / 400] x 100
Subtract the new number by the original number
96 - 400 = -304
-304 ÷ 400 = -0.76
-0.76 x 100 = -76%
Example