-15.45% is the change from 861 to 728
Calculation steps:
[( 728 - 861 ) ÷ 861] x 100 = -15.45%
Formula
Percentage change = [(728 - 861) / 861] x 100
Subtract the new number by the original number
728 - 861 = -133
-133 ÷ 861 = -0.15447154471544716
-0.15447154471544716 x 100 = -15.45%