-26.34% is the change from 543 to 400
Calculation steps:
[( 400 - 543 ) ÷ 543] x 100 = -26.34%
Formula
Percentage change = [(400 - 543) / 543] x 100
Subtract the new number by the original number
400 - 543 = -143
-143 ÷ 543 = -0.26335174953959484
-0.26335174953959484 x 100 = -26.34%