-1.62% is the change from 740 to 728
Calculation steps:
[( 728 - 740 ) ÷ 740] x 100 = -1.62%
Formula
Percentage change = [(728 - 740) / 740] x 100
Subtract the new number by the original number
728 - 740 = -12
-12 ÷ 740 = -0.016216216216216217
-0.016216216216216217 x 100 = -1.62%