-52.27% is the change from 838 to 400
Calculation steps:
[( 400 - 838 ) ÷ 838] x 100 = -52.27%
Formula
Percentage change = [(400 - 838) / 838] x 100
Subtract the new number by the original number
400 - 838 = -438
-438 ÷ 838 = -0.522673031026253
-0.522673031026253 x 100 = -52.27%