-18.65% is the change from 520 to 423
Calculation steps:
[( 423 - 520 ) ÷ 520] x 100 = -18.65%
Formula
Percentage change = [(423 - 520) / 520] x 100
Subtract the new number by the original number
423 - 520 = -97
-97 ÷ 520 = -0.18653846153846154
-0.18653846153846154 x 100 = -18.65%