-45.36% is the change from 732 to 400
Calculation steps:
[( 400 - 732 ) ÷ 732] x 100 = -45.36%
Formula
Percentage change = [(400 - 732) / 732] x 100
Subtract the new number by the original number
400 - 732 = -332
-332 ÷ 732 = -0.453551912568306
-0.453551912568306 x 100 = -45.36%