-53.54% is the change from 861 to 400
Calculation steps:
[( 400 - 861 ) ÷ 861] x 100 = -53.54%
Formula
Percentage change = [(400 - 861) / 861] x 100
Subtract the new number by the original number
400 - 861 = -461
-461 ÷ 861 = -0.5354239256678281
-0.5354239256678281 x 100 = -53.54%