-5.39% is the change from 427 to 404
Calculation steps:
[( 404 - 427 ) ÷ 427] x 100 = -5.39%
Formula
Percentage change = [(404 - 427) / 427] x 100
Subtract the new number by the original number
404 - 427 = -23
-23 ÷ 427 = -0.053864168618266976
-0.053864168618266976 x 100 = -5.39%