-14.45% is the change from 851 to 728
Calculation steps:
[( 728 - 851 ) ÷ 851] x 100 = -14.45%
Formula
Percentage change = [(728 - 851) / 851] x 100
Subtract the new number by the original number
728 - 851 = -123
-123 ÷ 851 = -0.1445358401880141
-0.1445358401880141 x 100 = -14.45%