-7.41% is the change from 432 to 400
Calculation steps:
[( 400 - 432 ) ÷ 432] x 100 = -7.41%
Formula
Percentage change = [(400 - 432) / 432] x 100
Subtract the new number by the original number
400 - 432 = -32
-32 ÷ 432 = -0.07407407407407407
-0.07407407407407407 x 100 = -7.41%