-2.76% is the change from 435 to 423
Calculation steps:
[( 423 - 435 ) ÷ 435] x 100 = -2.76%
Formula
Percentage change = [(423 - 435) / 435] x 100
Subtract the new number by the original number
423 - 435 = -12
-12 ÷ 435 = -0.027586206896551724
-0.027586206896551724 x 100 = -2.76%