-39.8% is the change from 897 to 540
Calculation steps:
[( 540 - 897 ) ÷ 897] x 100 = -39.8%
Formula
Percentage change = [(540 - 897) / 897] x 100
Subtract the new number by the original number
540 - 897 = -357
-357 ÷ 897 = -0.3979933110367893
-0.3979933110367893 x 100 = -39.8%