-40.9% is the change from 731 to 432
Calculation steps:
[( 432 - 731 ) ÷ 731] x 100 = -40.9%
Formula
Percentage change = [(432 - 731) / 731] x 100
Subtract the new number by the original number
432 - 731 = -299
-299 ÷ 731 = -0.40902872777017785
-0.40902872777017785 x 100 = -40.9%