-74.81% is the change from 540 to 136
Calculation steps:
[( 136 - 540 ) ÷ 540] x 100 = -74.81%
Formula
Percentage change = [(136 - 540) / 540] x 100
Subtract the new number by the original number
136 - 540 = -404
-404 ÷ 540 = -0.7481481481481481
-0.7481481481481481 x 100 = -74.81%