-97.78% is the change from 540 to 12
Calculation steps:
[( 12 - 540 ) ÷ 540] x 100 = -97.78%
Formula
Percentage change = [(12 - 540) / 540] x 100
Subtract the new number by the original number
12 - 540 = -528
-528 ÷ 540 = -0.9777777777777777
-0.9777777777777777 x 100 = -97.78%