-35.48% is the change from 837 to 540
Calculation steps:
[( 540 - 837 ) ÷ 837] x 100 = -35.48%
Formula
Percentage change = [(540 - 837) / 837] x 100
Subtract the new number by the original number
540 - 837 = -297
-297 ÷ 837 = -0.3548387096774194
-0.3548387096774194 x 100 = -35.48%