-75.25% is the change from 400 to 99
Calculation steps:
[( 99 - 400 ) ÷ 400] x 100 = -75.25%
Formula
Percentage change = [(99 - 400) / 400] x 100
Subtract the new number by the original number
99 - 400 = -301
-301 ÷ 400 = -0.7525
-0.7525 x 100 = -75.25%