-2.3% is the change from 740 to 723
Calculation steps:
[( 723 - 740 ) ÷ 740] x 100 = -2.3%
Formula
Percentage change = [(723 - 740) / 740] x 100
Subtract the new number by the original number
723 - 740 = -17
-17 ÷ 740 = -0.022972972972972974
-0.022972972972972974 x 100 = -2.3%