-38% is the change from 871 to 540
Calculation steps:
[( 540 - 871 ) ÷ 871] x 100 = -38%
Formula
Percentage change = [(540 - 871) / 871] x 100
Subtract the new number by the original number
540 - 871 = -331
-331 ÷ 871 = -0.38002296211251435
-0.38002296211251435 x 100 = -38%