-20.8% is the change from 923 to 731
Calculation steps:
[( 731 - 923 ) ÷ 923] x 100 = -20.8%
Formula
Percentage change = [(731 - 923) / 923] x 100
Subtract the new number by the original number
731 - 923 = -192
-192 ÷ 923 = -0.20801733477789816
-0.20801733477789816 x 100 = -20.8%