-23.03% is the change from 521 to 401
Calculation steps:
[( 401 - 521 ) ÷ 521] x 100 = -23.03%
Formula
Percentage change = [(401 - 521) / 521] x 100
Subtract the new number by the original number
401 - 521 = -120
-120 ÷ 521 = -0.23032629558541268
-0.23032629558541268 x 100 = -23.03%