-14.1% is the change from 851 to 731
Calculation steps:
[( 731 - 851 ) ÷ 851] x 100 = -14.1%
Formula
Percentage change = [(731 - 851) / 851] x 100
Subtract the new number by the original number
731 - 851 = -120
-120 ÷ 851 = -0.1410105757931845
-0.1410105757931845 x 100 = -14.1%