-36.24% is the change from 861 to 549
Calculation steps:
[( 549 - 861 ) ÷ 861] x 100 = -36.24%
Formula
Percentage change = [(549 - 861) / 861] x 100
Subtract the new number by the original number
549 - 861 = -312
-312 ÷ 861 = -0.3623693379790941
-0.3623693379790941 x 100 = -36.24%