-5.22% is the change from 767 to 727
Calculation steps:
[( 727 - 767 ) ÷ 767] x 100 = -5.22%
Formula
Percentage change = [(727 - 767) / 767] x 100
Subtract the new number by the original number
727 - 767 = -40
-40 ÷ 767 = -0.05215123859191656
-0.05215123859191656 x 100 = -5.22%