-9.95% is the change from 402 to 362
Calculation steps:
[( 362 - 402 ) ÷ 402] x 100 = -9.95%
Formula
Percentage change = [(362 - 402) / 402] x 100
Subtract the new number by the original number
362 - 402 = -40
-40 ÷ 402 = -0.09950248756218906
-0.09950248756218906 x 100 = -9.95%