-8.6% is the change from 523 to 478
Calculation steps:
[( 478 - 523 ) ÷ 523] x 100 = -8.6%
Formula
Percentage change = [(478 - 523) / 523] x 100
Subtract the new number by the original number
478 - 523 = -45
-45 ÷ 523 = -0.08604206500956023
-0.08604206500956023 x 100 = -8.6%