-67.04% is the change from 540 to 178
Calculation steps:
[( 178 - 540 ) ÷ 540] x 100 = -67.04%
Formula
Percentage change = [(178 - 540) / 540] x 100
Subtract the new number by the original number
178 - 540 = -362
-362 ÷ 540 = -0.6703703703703704
-0.6703703703703704 x 100 = -67.04%