-77.78% is the change from 540 to 120
Calculation steps:
[( 120 - 540 ) ÷ 540] x 100 = -77.78%
Formula
Percentage change = [(120 - 540) / 540] x 100
Subtract the new number by the original number
120 - 540 = -420
-420 ÷ 540 = -0.7777777777777778
-0.7777777777777778 x 100 = -77.78%