-15.86% is the change from 864 to 727
Calculation steps:
[( 727 - 864 ) ÷ 864] x 100 = -15.86%
Formula
Percentage change = [(727 - 864) / 864] x 100
Subtract the new number by the original number
727 - 864 = -137
-137 ÷ 864 = -0.15856481481481483
-0.15856481481481483 x 100 = -15.86%