-51.85% is the change from 540 to 260
Calculation steps:
[( 260 - 540 ) ÷ 540] x 100 = -51.85%
Formula
Percentage change = [(260 - 540) / 540] x 100
Subtract the new number by the original number
260 - 540 = -280
-280 ÷ 540 = -0.5185185185185185
-0.5185185185185185 x 100 = -51.85%