-36.62% is the change from 852 to 540
Calculation steps:
[( 540 - 852 ) ÷ 852] x 100 = -36.62%
Formula
Percentage change = [(540 - 852) / 852] x 100
Subtract the new number by the original number
540 - 852 = -312
-312 ÷ 852 = -0.36619718309859156
-0.36619718309859156 x 100 = -36.62%