-44.67% is the change from 723 to 400
Calculation steps:
[( 400 - 723 ) ÷ 723] x 100 = -44.67%
Formula
Percentage change = [(400 - 723) / 723] x 100
Subtract the new number by the original number
400 - 723 = -323
-323 ÷ 723 = -0.4467496542185339
-0.4467496542185339 x 100 = -44.67%