-18.37% is the change from 539 to 440
Calculation steps:
[( 440 - 539 ) ÷ 539] x 100 = -18.37%
Formula
Percentage change = [(440 - 539) / 539] x 100
Subtract the new number by the original number
440 - 539 = -99
-99 ÷ 539 = -0.1836734693877551
-0.1836734693877551 x 100 = -18.37%