-2.91% is the change from 412 to 400
Calculation steps:
[( 400 - 412 ) ÷ 412] x 100 = -2.91%
Formula
Percentage change = [(400 - 412) / 412] x 100
Subtract the new number by the original number
400 - 412 = -12
-12 ÷ 412 = -0.02912621359223301
-0.02912621359223301 x 100 = -2.91%