-73.33% is the change from 540 to 144
Calculation steps:
[( 144 - 540 ) ÷ 540] x 100 = -73.33%
Formula
Percentage change = [(144 - 540) / 540] x 100
Subtract the new number by the original number
144 - 540 = -396
-396 ÷ 540 = -0.7333333333333333
-0.7333333333333333 x 100 = -73.33%