-22.33% is the change from 515 to 400
Calculation steps:
[( 400 - 515 ) ÷ 515] x 100 = -22.33%
Formula
Percentage change = [(400 - 515) / 515] x 100
Subtract the new number by the original number
400 - 515 = -115
-115 ÷ 515 = -0.22330097087378642
-0.22330097087378642 x 100 = -22.33%