-81.48% is the change from 540 to 100
Calculation steps:
[( 100 - 540 ) ÷ 540] x 100 = -81.48%
Formula
Percentage change = [(100 - 540) / 540] x 100
Subtract the new number by the original number
100 - 540 = -440
-440 ÷ 540 = -0.8148148148148148
-0.8148148148148148 x 100 = -81.48%