-15.95% is the change from 865 to 727
Calculation steps:
[( 727 - 865 ) ÷ 865] x 100 = -15.95%
Formula
Percentage change = [(727 - 865) / 865] x 100
Subtract the new number by the original number
727 - 865 = -138
-138 ÷ 865 = -0.15953757225433526
-0.15953757225433526 x 100 = -15.95%