-48.7% is the change from 540 to 277
Calculation steps:
[( 277 - 540 ) ÷ 540] x 100 = -48.7%
Formula
Percentage change = [(277 - 540) / 540] x 100
Subtract the new number by the original number
277 - 540 = -263
-263 ÷ 540 = -0.48703703703703705
-0.48703703703703705 x 100 = -48.7%