-40.92% is the change from 677 to 400
Calculation steps:
[( 400 - 677 ) ÷ 677] x 100 = -40.92%
Formula
Percentage change = [(400 - 677) / 677] x 100
Subtract the new number by the original number
400 - 677 = -277
-277 ÷ 677 = -0.4091580502215657
-0.4091580502215657 x 100 = -40.92%