-25.65% is the change from 538 to 400
Calculation steps:
[( 400 - 538 ) ÷ 538] x 100 = -25.65%
Formula
Percentage change = [(400 - 538) / 538] x 100
Subtract the new number by the original number
400 - 538 = -138
-138 ÷ 538 = -0.25650557620817843
-0.25650557620817843 x 100 = -25.65%