-23.81% is the change from 525 to 400
Calculation steps:
[( 400 - 525 ) ÷ 525] x 100 = -23.81%
Formula
Percentage change = [(400 - 525) / 525] x 100
Subtract the new number by the original number
400 - 525 = -125
-125 ÷ 525 = -0.23809523809523808
-0.23809523809523808 x 100 = -23.81%