-16.03% is the change from 861 to 723
Calculation steps:
[( 723 - 861 ) ÷ 861] x 100 = -16.03%
Formula
Percentage change = [(723 - 861) / 861] x 100
Subtract the new number by the original number
723 - 861 = -138
-138 ÷ 861 = -0.1602787456445993
-0.1602787456445993 x 100 = -16.03%