-34.39% is the change from 823 to 540
Calculation steps:
[( 540 - 823 ) ÷ 823] x 100 = -34.39%
Formula
Percentage change = [(540 - 823) / 823] x 100
Subtract the new number by the original number
540 - 823 = -283
-283 ÷ 823 = -0.34386391251518833
-0.34386391251518833 x 100 = -34.39%