-72.96% is the change from 540 to 146
Calculation steps:
[( 146 - 540 ) ÷ 540] x 100 = -72.96%
Formula
Percentage change = [(146 - 540) / 540] x 100
Subtract the new number by the original number
146 - 540 = -394
-394 ÷ 540 = -0.7296296296296296
-0.7296296296296296 x 100 = -72.96%