-53.6% is the change from 862 to 400
Calculation steps:
[( 400 - 862 ) ÷ 862] x 100 = -53.6%
Formula
Percentage change = [(400 - 862) / 862] x 100
Subtract the new number by the original number
400 - 862 = -462
-462 ÷ 862 = -0.5359628770301624
-0.5359628770301624 x 100 = -53.6%