-23.66% is the change from 524 to 400
Calculation steps:
[( 400 - 524 ) ÷ 524] x 100 = -23.66%
Formula
Percentage change = [(400 - 524) / 524] x 100
Subtract the new number by the original number
400 - 524 = -124
-124 ÷ 524 = -0.2366412213740458
-0.2366412213740458 x 100 = -23.66%