-37.4% is the change from 861 to 539
Calculation steps:
[( 539 - 861 ) ÷ 861] x 100 = -37.4%
Formula
Percentage change = [(539 - 861) / 861] x 100
Subtract the new number by the original number
539 - 861 = -322
-322 ÷ 861 = -0.37398373983739835
-0.37398373983739835 x 100 = -37.4%