-51.3% is the change from 540 to 263
Calculation steps:
[( 263 - 540 ) ÷ 540] x 100 = -51.3%
Formula
Percentage change = [(263 - 540) / 540] x 100
Subtract the new number by the original number
263 - 540 = -277
-277 ÷ 540 = -0.512962962962963
-0.512962962962963 x 100 = -51.3%