-12.77% is the change from 838 to 731
Calculation steps:
[( 731 - 838 ) ÷ 838] x 100 = -12.77%
Formula
Percentage change = [(731 - 838) / 838] x 100
Subtract the new number by the original number
731 - 838 = -107
-107 ÷ 838 = -0.1276849642004773
-0.1276849642004773 x 100 = -12.77%