-75.5% is the change from 400 to 98
Calculation steps:
[( 98 - 400 ) ÷ 400] x 100 = -75.5%
Formula
Percentage change = [(98 - 400) / 400] x 100
Subtract the new number by the original number
98 - 400 = -302
-302 ÷ 400 = -0.755
-0.755 x 100 = -75.5%
Example