-34.78% is the change from 828 to 540
Calculation steps:
[( 540 - 828 ) ÷ 828] x 100 = -34.78%
Formula
Percentage change = [(540 - 828) / 828] x 100
Subtract the new number by the original number
540 - 828 = -288
-288 ÷ 828 = -0.34782608695652173
-0.34782608695652173 x 100 = -34.78%