-26.06% is the change from 541 to 400
Calculation steps:
[( 400 - 541 ) ÷ 541] x 100 = -26.06%
Formula
Percentage change = [(400 - 541) / 541] x 100
Subtract the new number by the original number
400 - 541 = -141
-141 ÷ 541 = -0.26062846580406657
-0.26062846580406657 x 100 = -26.06%