-57.78% is the change from 540 to 228
Calculation steps:
[( 228 - 540 ) ÷ 540] x 100 = -57.78%
Formula
Percentage change = [(228 - 540) / 540] x 100
Subtract the new number by the original number
228 - 540 = -312
-312 ÷ 540 = -0.5777777777777777
-0.5777777777777777 x 100 = -57.78%