-81.3% is the change from 540 to 101
Calculation steps:
[( 101 - 540 ) ÷ 540] x 100 = -81.3%
Formula
Percentage change = [(101 - 540) / 540] x 100
Subtract the new number by the original number
101 - 540 = -439
-439 ÷ 540 = -0.812962962962963
-0.812962962962963 x 100 = -81.3%