-16.03% is the change from 867 to 728
Calculation steps:
[( 728 - 867 ) ÷ 867] x 100 = -16.03%
Formula
Percentage change = [(728 - 867) / 867] x 100
Subtract the new number by the original number
728 - 867 = -139
-139 ÷ 867 = -0.16032295271049596
-0.16032295271049596 x 100 = -16.03%