-37.35% is the change from 862 to 540
Calculation steps:
[( 540 - 862 ) ÷ 862] x 100 = -37.35%
Formula
Percentage change = [(540 - 862) / 862] x 100
Subtract the new number by the original number
540 - 862 = -322
-322 ÷ 862 = -0.37354988399071926
-0.37354988399071926 x 100 = -37.35%