-25.82% is the change from 728 to 540
Calculation steps:
[( 540 - 728 ) ÷ 728] x 100 = -25.82%
Formula
Percentage change = [(540 - 728) / 728] x 100
Subtract the new number by the original number
540 - 728 = -188
-188 ÷ 728 = -0.25824175824175827
-0.25824175824175827 x 100 = -25.82%