-9.48% is the change from 812 to 735
Calculation steps:
[( 735 - 812 ) ÷ 812] x 100 = -9.48%
Formula
Percentage change = [(735 - 812) / 812] x 100
Subtract the new number by the original number
735 - 812 = -77
-77 ÷ 812 = -0.09482758620689655
-0.09482758620689655 x 100 = -9.48%