-31.03% is the change from 783 to 540
Calculation steps:
[( 540 - 783 ) ÷ 783] x 100 = -31.03%
Formula
Percentage change = [(540 - 783) / 783] x 100
Subtract the new number by the original number
540 - 783 = -243
-243 ÷ 783 = -0.3103448275862069
-0.3103448275862069 x 100 = -31.03%