-36.9% is the change from 859 to 542
Calculation steps:
[( 542 - 859 ) ÷ 859] x 100 = -36.9%
Formula
Percentage change = [(542 - 859) / 859] x 100
Subtract the new number by the original number
542 - 859 = -317
-317 ÷ 859 = -0.3690337601862631
-0.3690337601862631 x 100 = -36.9%