-26.61% is the change from 545 to 400
Calculation steps:
[( 400 - 545 ) ÷ 545] x 100 = -26.61%
Formula
Percentage change = [(400 - 545) / 545] x 100
Subtract the new number by the original number
400 - 545 = -145
-145 ÷ 545 = -0.26605504587155965
-0.26605504587155965 x 100 = -26.61%