-65% is the change from 540 to 189
Calculation steps:
[( 189 - 540 ) ÷ 540] x 100 = -65%
Formula
Percentage change = [(189 - 540) / 540] x 100
Subtract the new number by the original number
189 - 540 = -351
-351 ÷ 540 = -0.65
-0.65 x 100 = -65%
Example