-19.03% is the change from 494 to 400
Calculation steps:
[( 400 - 494 ) ÷ 494] x 100 = -19.03%
Formula
Percentage change = [(400 - 494) / 494] x 100
Subtract the new number by the original number
400 - 494 = -94
-94 ÷ 494 = -0.1902834008097166
-0.1902834008097166 x 100 = -19.03%