-57.41% is the change from 540 to 230
Calculation steps:
[( 230 - 540 ) ÷ 540] x 100 = -57.41%
Formula
Percentage change = [(230 - 540) / 540] x 100
Subtract the new number by the original number
230 - 540 = -310
-310 ÷ 540 = -0.5740740740740741
-0.5740740740740741 x 100 = -57.41%