-5.15% is the change from 427 to 405
Calculation steps:
[( 405 - 427 ) ÷ 427] x 100 = -5.15%
Formula
Percentage change = [(405 - 427) / 427] x 100
Subtract the new number by the original number
405 - 427 = -22
-22 ÷ 427 = -0.05152224824355972
-0.05152224824355972 x 100 = -5.15%