-1.63% is the change from 735 to 723
Calculation steps:
[( 723 - 735 ) ÷ 735] x 100 = -1.63%
Formula
Percentage change = [(723 - 735) / 735] x 100
Subtract the new number by the original number
723 - 735 = -12
-12 ÷ 735 = -0.0163265306122449
-0.0163265306122449 x 100 = -1.63%