-29.6% is the change from 767 to 540
Calculation steps:
[( 540 - 767 ) ÷ 767] x 100 = -29.6%
Formula
Percentage change = [(540 - 767) / 767] x 100
Subtract the new number by the original number
540 - 767 = -227
-227 ÷ 767 = -0.29595827900912647
-0.29595827900912647 x 100 = -29.6%