-44.9% is the change from 726 to 400
Calculation steps:
[( 400 - 726 ) ÷ 726] x 100 = -44.9%
Formula
Percentage change = [(400 - 726) / 726] x 100
Subtract the new number by the original number
400 - 726 = -326
-326 ÷ 726 = -0.4490358126721763
-0.4490358126721763 x 100 = -44.9%