-21.57% is the change from 932 to 731
Calculation steps:
[( 731 - 932 ) ÷ 932] x 100 = -21.57%
Formula
Percentage change = [(731 - 932) / 932] x 100
Subtract the new number by the original number
731 - 932 = -201
-201 ÷ 932 = -0.21566523605150215
-0.21566523605150215 x 100 = -21.57%