-39.93% is the change from 899 to 540
Calculation steps:
[( 540 - 899 ) ÷ 899] x 100 = -39.93%
Formula
Percentage change = [(540 - 899) / 899] x 100
Subtract the new number by the original number
540 - 899 = -359
-359 ÷ 899 = -0.39933259176863184
-0.39933259176863184 x 100 = -39.93%