-45.05% is the change from 728 to 400
Calculation steps:
[( 400 - 728 ) ÷ 728] x 100 = -45.05%
Formula
Percentage change = [(400 - 728) / 728] x 100
Subtract the new number by the original number
400 - 728 = -328
-328 ÷ 728 = -0.45054945054945056
-0.45054945054945056 x 100 = -45.05%