-3.03% is the change from 727 to 705
Calculation steps:
[( 705 - 727 ) ÷ 727] x 100 = -3.03%
Formula
Percentage change = [(705 - 727) / 727] x 100
Subtract the new number by the original number
705 - 727 = -22
-22 ÷ 727 = -0.030261348005502064
-0.030261348005502064 x 100 = -3.03%