-37.64% is the change from 866 to 540
Calculation steps:
[( 540 - 866 ) ÷ 866] x 100 = -37.64%
Formula
Percentage change = [(540 - 866) / 866] x 100
Subtract the new number by the original number
540 - 866 = -326
-326 ÷ 866 = -0.37644341801385683
-0.37644341801385683 x 100 = -37.64%