-22.63% is the change from 517 to 400
Calculation steps:
[( 400 - 517 ) ÷ 517] x 100 = -22.63%
Formula
Percentage change = [(400 - 517) / 517] x 100
Subtract the new number by the original number
400 - 517 = -117
-117 ÷ 517 = -0.2263056092843327
-0.2263056092843327 x 100 = -22.63%