-23.8% is the change from 521 to 397
Calculation steps:
[( 397 - 521 ) ÷ 521] x 100 = -23.8%
Formula
Percentage change = [(397 - 521) / 521] x 100
Subtract the new number by the original number
397 - 521 = -124
-124 ÷ 521 = -0.2380038387715931
-0.2380038387715931 x 100 = -23.8%