-37.05% is the change from 861 to 542
Calculation steps:
[( 542 - 861 ) ÷ 861] x 100 = -37.05%
Formula
Percentage change = [(542 - 861) / 861] x 100
Subtract the new number by the original number
542 - 861 = -319
-319 ÷ 861 = -0.3704994192799071
-0.3704994192799071 x 100 = -37.05%