-5.21% is the change from 768 to 728
Calculation steps:
[( 728 - 768 ) ÷ 768] x 100 = -5.21%
Formula
Percentage change = [(728 - 768) / 768] x 100
Subtract the new number by the original number
728 - 768 = -40
-40 ÷ 768 = -0.052083333333333336
-0.052083333333333336 x 100 = -5.21%