-9.69% is the change from 805 to 727
Calculation steps:
[( 727 - 805 ) ÷ 805] x 100 = -9.69%
Formula
Percentage change = [(727 - 805) / 805] x 100
Subtract the new number by the original number
727 - 805 = -78
-78 ÷ 805 = -0.0968944099378882
-0.0968944099378882 x 100 = -9.69%