-16.32% is the change from 478 to 400
Calculation steps:
[( 400 - 478 ) ÷ 478] x 100 = -16.32%
Formula
Percentage change = [(400 - 478) / 478] x 100
Subtract the new number by the original number
400 - 478 = -78
-78 ÷ 478 = -0.16317991631799164
-0.16317991631799164 x 100 = -16.32%