-20.39% is the change from 927 to 738
Calculation steps:
[( 738 - 927 ) ÷ 927] x 100 = -20.39%
Formula
Percentage change = [(738 - 927) / 927] x 100
Subtract the new number by the original number
738 - 927 = -189
-189 ÷ 927 = -0.20388349514563106
-0.20388349514563106 x 100 = -20.39%