-47.37% is the change from 760 to 400
Calculation steps:
[( 400 - 760 ) ÷ 760] x 100 = -47.37%
Formula
Percentage change = [(400 - 760) / 760] x 100
Subtract the new number by the original number
400 - 760 = -360
-360 ÷ 760 = -0.47368421052631576
-0.47368421052631576 x 100 = -47.37%