-49.26% is the change from 540 to 274
Calculation steps:
[( 274 - 540 ) ÷ 540] x 100 = -49.26%
Formula
Percentage change = [(274 - 540) / 540] x 100
Subtract the new number by the original number
274 - 540 = -266
-266 ÷ 540 = -0.4925925925925926
-0.4925925925925926 x 100 = -49.26%