-5.16% is the change from 523 to 496
Calculation steps:
[( 496 - 523 ) ÷ 523] x 100 = -5.16%
Formula
Percentage change = [(496 - 523) / 523] x 100
Subtract the new number by the original number
496 - 523 = -27
-27 ÷ 523 = -0.05162523900573614
-0.05162523900573614 x 100 = -5.16%