-11.79% is the change from 823 to 726
Calculation steps:
[( 726 - 823 ) ÷ 823] x 100 = -11.79%
Formula
Percentage change = [(726 - 823) / 823] x 100
Subtract the new number by the original number
726 - 823 = -97
-97 ÷ 823 = -0.11786148238153099
-0.11786148238153099 x 100 = -11.79%