-25.1% is the change from 972 to 728
Calculation steps:
[( 728 - 972 ) ÷ 972] x 100 = -25.1%
Formula
Percentage change = [(728 - 972) / 972] x 100
Subtract the new number by the original number
728 - 972 = -244
-244 ÷ 972 = -0.25102880658436216
-0.25102880658436216 x 100 = -25.1%