-38.64% is the change from 880 to 540
Calculation steps:
[( 540 - 880 ) ÷ 880] x 100 = -38.64%
Formula
Percentage change = [(540 - 880) / 880] x 100
Subtract the new number by the original number
540 - 880 = -340
-340 ÷ 880 = -0.38636363636363635
-0.38636363636363635 x 100 = -38.64%