-69.63% is the change from 540 to 164
Calculation steps:
[( 164 - 540 ) ÷ 540] x 100 = -69.63%
Formula
Percentage change = [(164 - 540) / 540] x 100
Subtract the new number by the original number
164 - 540 = -376
-376 ÷ 540 = -0.6962962962962963
-0.6962962962962963 x 100 = -69.63%