-36.32% is the change from 848 to 540
Calculation steps:
[( 540 - 848 ) ÷ 848] x 100 = -36.32%
Formula
Percentage change = [(540 - 848) / 848] x 100
Subtract the new number by the original number
540 - 848 = -308
-308 ÷ 848 = -0.3632075471698113
-0.3632075471698113 x 100 = -36.32%