-15.87% is the change from 523 to 440
Calculation steps:
[( 440 - 523 ) ÷ 523] x 100 = -15.87%
Formula
Percentage change = [(440 - 523) / 523] x 100
Subtract the new number by the original number
440 - 523 = -83
-83 ÷ 523 = -0.1586998087954111
-0.1586998087954111 x 100 = -15.87%