-49.07% is the change from 540 to 275
Calculation steps:
[( 275 - 540 ) ÷ 540] x 100 = -49.07%
Formula
Percentage change = [(275 - 540) / 540] x 100
Subtract the new number by the original number
275 - 540 = -265
-265 ÷ 540 = -0.49074074074074076
-0.49074074074074076 x 100 = -49.07%