-25.31% is the change from 723 to 540
Calculation steps:
[( 540 - 723 ) ÷ 723] x 100 = -25.31%
Formula
Percentage change = [(540 - 723) / 723] x 100
Subtract the new number by the original number
540 - 723 = -183
-183 ÷ 723 = -0.25311203319502074
-0.25311203319502074 x 100 = -25.31%