-13.93% is the change from 840 to 723
Calculation steps:
[( 723 - 840 ) ÷ 840] x 100 = -13.93%
Formula
Percentage change = [(723 - 840) / 840] x 100
Subtract the new number by the original number
723 - 840 = -117
-117 ÷ 840 = -0.1392857142857143
-0.1392857142857143 x 100 = -13.93%