-35.41% is the change from 836 to 540
Calculation steps:
[( 540 - 836 ) ÷ 836] x 100 = -35.41%
Formula
Percentage change = [(540 - 836) / 836] x 100
Subtract the new number by the original number
540 - 836 = -296
-296 ÷ 836 = -0.35406698564593303
-0.35406698564593303 x 100 = -35.41%