-31.12% is the change from 784 to 540
Calculation steps:
[( 540 - 784 ) ÷ 784] x 100 = -31.12%
Formula
Percentage change = [(540 - 784) / 784] x 100
Subtract the new number by the original number
540 - 784 = -244
-244 ÷ 784 = -0.3112244897959184
-0.3112244897959184 x 100 = -31.12%