-58.33% is the change from 960 to 400
Calculation steps:
[( 400 - 960 ) ÷ 960] x 100 = -58.33%
Formula
Percentage change = [(400 - 960) / 960] x 100
Subtract the new number by the original number
400 - 960 = -560
-560 ÷ 960 = -0.5833333333333334
-0.5833333333333334 x 100 = -58.33%