-7.19% is the change from 431 to 400
Calculation steps:
[( 400 - 431 ) ÷ 431] x 100 = -7.19%
Formula
Percentage change = [(400 - 431) / 431] x 100
Subtract the new number by the original number
400 - 431 = -31
-31 ÷ 431 = -0.07192575406032482
-0.07192575406032482 x 100 = -7.19%