-21.89% is the change from 932 to 728
Calculation steps:
[( 728 - 932 ) ÷ 932] x 100 = -21.89%
Formula
Percentage change = [(728 - 932) / 932] x 100
Subtract the new number by the original number
728 - 932 = -204
-204 ÷ 932 = -0.21888412017167383
-0.21888412017167383 x 100 = -21.89%