-58.38% is the change from 961 to 400
Calculation steps:
[( 400 - 961 ) ÷ 961] x 100 = -58.38%
Formula
Percentage change = [(400 - 961) / 961] x 100
Subtract the new number by the original number
400 - 961 = -561
-561 ÷ 961 = -0.5837669094693028
-0.5837669094693028 x 100 = -58.38%