-74.07% is the change from 540 to 140
Calculation steps:
[( 140 - 540 ) ÷ 540] x 100 = -74.07%
Formula
Percentage change = [(140 - 540) / 540] x 100
Subtract the new number by the original number
140 - 540 = -400
-400 ÷ 540 = -0.7407407407407407
-0.7407407407407407 x 100 = -74.07%