-11.97% is the change from 827 to 728
Calculation steps:
[( 728 - 827 ) ÷ 827] x 100 = -11.97%
Formula
Percentage change = [(728 - 827) / 827] x 100
Subtract the new number by the original number
728 - 827 = -99
-99 ÷ 827 = -0.11970979443772672
-0.11970979443772672 x 100 = -11.97%