-71.85% is the change from 540 to 152
Calculation steps:
[( 152 - 540 ) ÷ 540] x 100 = -71.85%
Formula
Percentage change = [(152 - 540) / 540] x 100
Subtract the new number by the original number
152 - 540 = -388
-388 ÷ 540 = -0.7185185185185186
-0.7185185185185186 x 100 = -71.85%