-1.23% is the change from 406 to 401
Calculation steps:
[( 401 - 406 ) ÷ 406] x 100 = -1.23%
Formula
Percentage change = [(401 - 406) / 406] x 100
Subtract the new number by the original number
401 - 406 = -5
-5 ÷ 406 = -0.012315270935960592
-0.012315270935960592 x 100 = -1.23%