-21.36% is the change from 515 to 405
Calculation steps:
[( 405 - 515 ) ÷ 515] x 100 = -21.36%
Formula
Percentage change = [(405 - 515) / 515] x 100
Subtract the new number by the original number
405 - 515 = -110
-110 ÷ 515 = -0.21359223300970873
-0.21359223300970873 x 100 = -21.36%