-38.07% is the change from 872 to 540
Calculation steps:
[( 540 - 872 ) ÷ 872] x 100 = -38.07%
Formula
Percentage change = [(540 - 872) / 872] x 100
Subtract the new number by the original number
540 - 872 = -332
-332 ÷ 872 = -0.38073394495412843
-0.38073394495412843 x 100 = -38.07%