-80% is the change from 540 to 108
Calculation steps:
[( 108 - 540 ) ÷ 540] x 100 = -80%
Formula
Percentage change = [(108 - 540) / 540] x 100
Subtract the new number by the original number
108 - 540 = -432
-432 ÷ 540 = -0.8
-0.8 x 100 = -80%
Example