-17.21% is the change from 517 to 428
Calculation steps:
[( 428 - 517 ) ÷ 517] x 100 = -17.21%
Formula
Percentage change = [(428 - 517) / 517] x 100
Subtract the new number by the original number
428 - 517 = -89
-89 ÷ 517 = -0.172147001934236
-0.172147001934236 x 100 = -17.21%