-4.26% is the change from 423 to 405
Calculation steps:
[( 405 - 423 ) ÷ 423] x 100 = -4.26%
Formula
Percentage change = [(405 - 423) / 423] x 100
Subtract the new number by the original number
405 - 423 = -18
-18 ÷ 423 = -0.0425531914893617
-0.0425531914893617 x 100 = -4.26%