-44.98% is the change from 727 to 400
Calculation steps:
[( 400 - 727 ) ÷ 727] x 100 = -44.98%
Formula
Percentage change = [(400 - 727) / 727] x 100
Subtract the new number by the original number
400 - 727 = -327
-327 ÷ 727 = -0.4497936726272352
-0.4497936726272352 x 100 = -44.98%