-8.47% is the change from 437 to 400
Calculation steps:
[( 400 - 437 ) ÷ 437] x 100 = -8.47%
Formula
Percentage change = [(400 - 437) / 437] x 100
Subtract the new number by the original number
400 - 437 = -37
-37 ÷ 437 = -0.08466819221967964
-0.08466819221967964 x 100 = -8.47%