-27.14% is the change from 549 to 400
Calculation steps:
[( 400 - 549 ) ÷ 549] x 100 = -27.14%
Formula
Percentage change = [(400 - 549) / 549] x 100
Subtract the new number by the original number
400 - 549 = -149
-149 ÷ 549 = -0.27140255009107467
-0.27140255009107467 x 100 = -27.14%