-5.35% is the change from 523 to 495
Calculation steps:
[( 495 - 523 ) ÷ 523] x 100 = -5.35%
Formula
Percentage change = [(495 - 523) / 523] x 100
Subtract the new number by the original number
495 - 523 = -28
-28 ÷ 523 = -0.05353728489483748
-0.05353728489483748 x 100 = -5.35%