-22.88% is the change from 520 to 401
Calculation steps:
[( 401 - 520 ) ÷ 520] x 100 = -22.88%
Formula
Percentage change = [(401 - 520) / 520] x 100
Subtract the new number by the original number
401 - 520 = -119
-119 ÷ 520 = -0.22884615384615384
-0.22884615384615384 x 100 = -22.88%