-35.56% is the change from 838 to 540
Calculation steps:
[( 540 - 838 ) ÷ 838] x 100 = -35.56%
Formula
Percentage change = [(540 - 838) / 838] x 100
Subtract the new number by the original number
540 - 838 = -298
-298 ÷ 838 = -0.3556085918854415
-0.3556085918854415 x 100 = -35.56%