-55% is the change from 540 to 243
Calculation steps:
[( 243 - 540 ) ÷ 540] x 100 = -55%
Formula
Percentage change = [(243 - 540) / 540] x 100
Subtract the new number by the original number
243 - 540 = -297
-297 ÷ 540 = -0.55
-0.55 x 100 = -55%
Example