-36.55% is the change from 851 to 540
Calculation steps:
[( 540 - 851 ) ÷ 851] x 100 = -36.55%
Formula
Percentage change = [(540 - 851) / 851] x 100
Subtract the new number by the original number
540 - 851 = -311
-311 ÷ 851 = -0.3654524089306698
-0.3654524089306698 x 100 = -36.55%