-40.83% is the change from 676 to 400
Calculation steps:
[( 400 - 676 ) ÷ 676] x 100 = -40.83%
Formula
Percentage change = [(400 - 676) / 676] x 100
Subtract the new number by the original number
400 - 676 = -276
-276 ÷ 676 = -0.40828402366863903
-0.40828402366863903 x 100 = -40.83%