-37.43% is the change from 863 to 540
Calculation steps:
[( 540 - 863 ) ÷ 863] x 100 = -37.43%
Formula
Percentage change = [(540 - 863) / 863] x 100
Subtract the new number by the original number
540 - 863 = -323
-323 ÷ 863 = -0.3742757821552723
-0.3742757821552723 x 100 = -37.43%