-81.11% is the change from 540 to 102
Calculation steps:
[( 102 - 540 ) ÷ 540] x 100 = -81.11%
Formula
Percentage change = [(102 - 540) / 540] x 100
Subtract the new number by the original number
102 - 540 = -438
-438 ÷ 540 = -0.8111111111111111
-0.8111111111111111 x 100 = -81.11%