-23.37% is the change from 522 to 400
Calculation steps:
[( 400 - 522 ) ÷ 522] x 100 = -23.37%
Formula
Percentage change = [(400 - 522) / 522] x 100
Subtract the new number by the original number
400 - 522 = -122
-122 ÷ 522 = -0.23371647509578544
-0.23371647509578544 x 100 = -23.37%