-60.74% is the change from 540 to 212
Calculation steps:
[( 212 - 540 ) ÷ 540] x 100 = -60.74%
Formula
Percentage change = [(212 - 540) / 540] x 100
Subtract the new number by the original number
212 - 540 = -328
-328 ÷ 540 = -0.6074074074074074
-0.6074074074074074 x 100 = -60.74%