-39.75% is the change from 727 to 438
Calculation steps:
[( 438 - 727 ) ÷ 727] x 100 = -39.75%
Formula
Percentage change = [(438 - 727) / 727] x 100
Subtract the new number by the original number
438 - 727 = -289
-289 ÷ 727 = -0.39752407152682256
-0.39752407152682256 x 100 = -39.75%