-52.04% is the change from 540 to 259
Calculation steps:
[( 259 - 540 ) ÷ 540] x 100 = -52.04%
Formula
Percentage change = [(259 - 540) / 540] x 100
Subtract the new number by the original number
259 - 540 = -281
-281 ÷ 540 = -0.5203703703703704
-0.5203703703703704 x 100 = -52.04%