-31.99% is the change from 794 to 540
Calculation steps:
[( 540 - 794 ) ÷ 794] x 100 = -31.99%
Formula
Percentage change = [(540 - 794) / 794] x 100
Subtract the new number by the original number
540 - 794 = -254
-254 ÷ 794 = -0.3198992443324937
-0.3198992443324937 x 100 = -31.99%