-32.1% is the change from 405 to 275
Calculation steps:
[( 275 - 405 ) ÷ 405] x 100 = -32.1%
Formula
Percentage change = [(275 - 405) / 405] x 100
Subtract the new number by the original number
275 - 405 = -130
-130 ÷ 405 = -0.32098765432098764
-0.32098765432098764 x 100 = -32.1%