-4.97% is the change from 765 to 727
Calculation steps:
[( 727 - 765 ) ÷ 765] x 100 = -4.97%
Formula
Percentage change = [(727 - 765) / 765] x 100
Subtract the new number by the original number
727 - 765 = -38
-38 ÷ 765 = -0.04967320261437908
-0.04967320261437908 x 100 = -4.97%