-24.51% is the change from 963 to 727
Calculation steps:
[( 727 - 963 ) ÷ 963] x 100 = -24.51%
Formula
Percentage change = [(727 - 963) / 963] x 100
Subtract the new number by the original number
727 - 963 = -236
-236 ÷ 963 = -0.245067497403946
-0.245067497403946 x 100 = -24.51%