-55.74% is the change from 540 to 239
Calculation steps:
[( 239 - 540 ) ÷ 540] x 100 = -55.74%
Formula
Percentage change = [(239 - 540) / 540] x 100
Subtract the new number by the original number
239 - 540 = -301
-301 ÷ 540 = -0.5574074074074075
-0.5574074074074075 x 100 = -55.74%