-61.3% is the change from 540 to 209
Calculation steps:
[( 209 - 540 ) ÷ 540] x 100 = -61.3%
Formula
Percentage change = [(209 - 540) / 540] x 100
Subtract the new number by the original number
209 - 540 = -331
-331 ÷ 540 = -0.6129629629629629
-0.6129629629629629 x 100 = -61.3%