-50.93% is the change from 540 to 265
Calculation steps:
[( 265 - 540 ) ÷ 540] x 100 = -50.93%
Formula
Percentage change = [(265 - 540) / 540] x 100
Subtract the new number by the original number
265 - 540 = -275
-275 ÷ 540 = -0.5092592592592593
-0.5092592592592593 x 100 = -50.93%