-60% is the change from 135 to 54
Calculation steps:
[( 54 - 135 ) ÷ 135] x 100 = -60%
Formula
Percentage change = [(54 - 135) / 135] x 100
Subtract the new number by the original number
54 - 135 = -81
-81 ÷ 135 = -0.6
-0.6 x 100 = -60%
Example