-15.3% is the change from 863 to 731
Calculation steps:
[( 731 - 863 ) ÷ 863] x 100 = -15.3%
Formula
Percentage change = [(731 - 863) / 863] x 100
Subtract the new number by the original number
731 - 863 = -132
-132 ÷ 863 = -0.15295480880648898
-0.15295480880648898 x 100 = -15.3%