-70.56% is the change from 540 to 159
Calculation steps:
[( 159 - 540 ) ÷ 540] x 100 = -70.56%
Formula
Percentage change = [(159 - 540) / 540] x 100
Subtract the new number by the original number
159 - 540 = -381
-381 ÷ 540 = -0.7055555555555556
-0.7055555555555556 x 100 = -70.56%