-36.77% is the change from 854 to 540
Calculation steps:
[( 540 - 854 ) ÷ 854] x 100 = -36.77%
Formula
Percentage change = [(540 - 854) / 854] x 100
Subtract the new number by the original number
540 - 854 = -314
-314 ÷ 854 = -0.36768149882903983
-0.36768149882903983 x 100 = -36.77%