-23.47% is the change from 524 to 401
Calculation steps:
[( 401 - 524 ) ÷ 524] x 100 = -23.47%
Formula
Percentage change = [(401 - 524) / 524] x 100
Subtract the new number by the original number
401 - 524 = -123
-123 ÷ 524 = -0.23473282442748092
-0.23473282442748092 x 100 = -23.47%