-23.5% is the change from 515 to 394
Calculation steps:
[( 394 - 515 ) ÷ 515] x 100 = -23.5%
Formula
Percentage change = [(394 - 515) / 515] x 100
Subtract the new number by the original number
394 - 515 = -121
-121 ÷ 515 = -0.23495145631067962
-0.23495145631067962 x 100 = -23.5%