-37.79% is the change from 868 to 540
Calculation steps:
[( 540 - 868 ) ÷ 868] x 100 = -37.79%
Formula
Percentage change = [(540 - 868) / 868] x 100
Subtract the new number by the original number
540 - 868 = -328
-328 ÷ 868 = -0.3778801843317972
-0.3778801843317972 x 100 = -37.79%