-23.4% is the change from 517 to 396
Calculation steps:
[( 396 - 517 ) ÷ 517] x 100 = -23.4%
Formula
Percentage change = [(396 - 517) / 517] x 100
Subtract the new number by the original number
396 - 517 = -121
-121 ÷ 517 = -0.23404255319148937
-0.23404255319148937 x 100 = -23.4%