-42.31% is the change from 936 to 540
Calculation steps:
[( 540 - 936 ) ÷ 936] x 100 = -42.31%
Formula
Percentage change = [(540 - 936) / 936] x 100
Subtract the new number by the original number
540 - 936 = -396
-396 ÷ 936 = -0.4230769230769231
-0.4230769230769231 x 100 = -42.31%