-1.76% is the change from 740 to 727
Calculation steps:
[( 727 - 740 ) ÷ 740] x 100 = -1.76%
Formula
Percentage change = [(727 - 740) / 740] x 100
Subtract the new number by the original number
727 - 740 = -13
-13 ÷ 740 = -0.01756756756756757
-0.01756756756756757 x 100 = -1.76%