-10.33% is the change from 823 to 738
Calculation steps:
[( 738 - 823 ) ÷ 823] x 100 = -10.33%
Formula
Percentage change = [(738 - 823) / 823] x 100
Subtract the new number by the original number
738 - 823 = -85
-85 ÷ 823 = -0.10328068043742406
-0.10328068043742406 x 100 = -10.33%