-49.63% is the change from 540 to 272
Calculation steps:
[( 272 - 540 ) ÷ 540] x 100 = -49.63%
Formula
Percentage change = [(272 - 540) / 540] x 100
Subtract the new number by the original number
272 - 540 = -268
-268 ÷ 540 = -0.4962962962962963
-0.4962962962962963 x 100 = -49.63%