-48.33% is the change from 540 to 279
Calculation steps:
[( 279 - 540 ) ÷ 540] x 100 = -48.33%
Formula
Percentage change = [(279 - 540) / 540] x 100
Subtract the new number by the original number
279 - 540 = -261
-261 ÷ 540 = -0.48333333333333334
-0.48333333333333334 x 100 = -48.33%