-36.69% is the change from 853 to 540
Calculation steps:
[( 540 - 853 ) ÷ 853] x 100 = -36.69%
Formula
Percentage change = [(540 - 853) / 853] x 100
Subtract the new number by the original number
540 - 853 = -313
-313 ÷ 853 = -0.3669402110199297
-0.3669402110199297 x 100 = -36.69%