-22.37% is the change from 523 to 406
Calculation steps:
[( 406 - 523 ) ÷ 523] x 100 = -22.37%
Formula
Percentage change = [(406 - 523) / 523] x 100
Subtract the new number by the original number
406 - 523 = -117
-117 ÷ 523 = -0.2237093690248566
-0.2237093690248566 x 100 = -22.37%