-31.39% is the change from 787 to 540
Calculation steps:
[( 540 - 787 ) ÷ 787] x 100 = -31.39%
Formula
Percentage change = [(540 - 787) / 787] x 100
Subtract the new number by the original number
540 - 787 = -247
-247 ÷ 787 = -0.3138500635324015
-0.3138500635324015 x 100 = -31.39%