-31.56% is the change from 789 to 540
Calculation steps:
[( 540 - 789 ) ÷ 789] x 100 = -31.56%
Formula
Percentage change = [(540 - 789) / 789] x 100
Subtract the new number by the original number
540 - 789 = -249
-249 ÷ 789 = -0.3155893536121673
-0.3155893536121673 x 100 = -31.56%