-31.21% is the change from 785 to 540
Calculation steps:
[( 540 - 785 ) ÷ 785] x 100 = -31.21%
Formula
Percentage change = [(540 - 785) / 785] x 100
Subtract the new number by the original number
540 - 785 = -245
-245 ÷ 785 = -0.31210191082802546
-0.31210191082802546 x 100 = -31.21%