-26.4% is the change from 731 to 538
Calculation steps:
[( 538 - 731 ) ÷ 731] x 100 = -26.4%
Formula
Percentage change = [(538 - 731) / 731] x 100
Subtract the new number by the original number
538 - 731 = -193
-193 ÷ 731 = -0.2640218878248974
-0.2640218878248974 x 100 = -26.4%