-6.54% is the change from 428 to 400
Calculation steps:
[( 400 - 428 ) ÷ 428] x 100 = -6.54%
Formula
Percentage change = [(400 - 428) / 428] x 100
Subtract the new number by the original number
400 - 428 = -28
-28 ÷ 428 = -0.06542056074766354
-0.06542056074766354 x 100 = -6.54%