-9.87% is the change from 821 to 740
Calculation steps:
[( 740 - 821 ) ÷ 821] x 100 = -9.87%
Formula
Percentage change = [(740 - 821) / 821] x 100
Subtract the new number by the original number
740 - 821 = -81
-81 ÷ 821 = -0.09866017052375152
-0.09866017052375152 x 100 = -9.87%