-27.8% is the change from 554 to 400
Calculation steps:
[( 400 - 554 ) ÷ 554] x 100 = -27.8%
Formula
Percentage change = [(400 - 554) / 554] x 100
Subtract the new number by the original number
400 - 554 = -154
-154 ÷ 554 = -0.2779783393501805
-0.2779783393501805 x 100 = -27.8%