-25.41% is the change from 976 to 728
Calculation steps:
[( 728 - 976 ) ÷ 976] x 100 = -25.41%
Formula
Percentage change = [(728 - 976) / 976] x 100
Subtract the new number by the original number
728 - 976 = -248
-248 ÷ 976 = -0.2540983606557377
-0.2540983606557377 x 100 = -25.41%