-65.19% is the change from 540 to 188
Calculation steps:
[( 188 - 540 ) ÷ 540] x 100 = -65.19%
Formula
Percentage change = [(188 - 540) / 540] x 100
Subtract the new number by the original number
188 - 540 = -352
-352 ÷ 540 = -0.6518518518518519
-0.6518518518518519 x 100 = -65.19%