-10.09% is the change from 823 to 740
Calculation steps:
[( 740 - 823 ) ÷ 823] x 100 = -10.09%
Formula
Percentage change = [(740 - 823) / 823] x 100
Subtract the new number by the original number
740 - 823 = -83
-83 ÷ 823 = -0.10085054678007291
-0.10085054678007291 x 100 = -10.09%