-36.25% is the change from 847 to 540
Calculation steps:
[( 540 - 847 ) ÷ 847] x 100 = -36.25%
Formula
Percentage change = [(540 - 847) / 847] x 100
Subtract the new number by the original number
540 - 847 = -307
-307 ÷ 847 = -0.3624557260920897
-0.3624557260920897 x 100 = -36.25%