-75% is the change from 540 to 135
Calculation steps:
[( 135 - 540 ) ÷ 540] x 100 = -75%
Formula
Percentage change = [(135 - 540) / 540] x 100
Subtract the new number by the original number
135 - 540 = -405
-405 ÷ 540 = -0.75
-0.75 x 100 = -75%
Example