-38.36% is the change from 876 to 540
Calculation steps:
[( 540 - 876 ) ÷ 876] x 100 = -38.36%
Formula
Percentage change = [(540 - 876) / 876] x 100
Subtract the new number by the original number
540 - 876 = -336
-336 ÷ 876 = -0.3835616438356164
-0.3835616438356164 x 100 = -38.36%
Example