-32.27% is the change from 406 to 275
Calculation steps:
[( 275 - 406 ) ÷ 406] x 100 = -32.27%
Formula
Percentage change = [(275 - 406) / 406] x 100
Subtract the new number by the original number
275 - 406 = -131
-131 ÷ 406 = -0.3226600985221675
-0.3226600985221675 x 100 = -32.27%