-23.52% is the change from 523 to 400
Calculation steps:
[( 400 - 523 ) ÷ 523] x 100 = -23.52%
Formula
Percentage change = [(400 - 523) / 523] x 100
Subtract the new number by the original number
400 - 523 = -123
-123 ÷ 523 = -0.23518164435946462
-0.23518164435946462 x 100 = -23.52%