-37.2% is the change from 863 to 542
Calculation steps:
[( 542 - 863 ) ÷ 863] x 100 = -37.2%
Formula
Percentage change = [(542 - 863) / 863] x 100
Subtract the new number by the original number
542 - 863 = -321
-321 ÷ 863 = -0.3719582850521437
-0.3719582850521437 x 100 = -37.2%