-58.7% is the change from 540 to 223
Calculation steps:
[( 223 - 540 ) ÷ 540] x 100 = -58.7%
Formula
Percentage change = [(223 - 540) / 540] x 100
Subtract the new number by the original number
223 - 540 = -317
-317 ÷ 540 = -0.587037037037037
-0.587037037037037 x 100 = -58.7%