-56.48% is the change from 540 to 235
Calculation steps:
[( 235 - 540 ) ÷ 540] x 100 = -56.48%
Formula
Percentage change = [(235 - 540) / 540] x 100
Subtract the new number by the original number
235 - 540 = -305
-305 ÷ 540 = -0.5648148148148148
-0.5648148148148148 x 100 = -56.48%