-48.15% is the change from 540 to 280
Calculation steps:
[( 280 - 540 ) ÷ 540] x 100 = -48.15%
Formula
Percentage change = [(280 - 540) / 540] x 100
Subtract the new number by the original number
280 - 540 = -260
-260 ÷ 540 = -0.48148148148148145
-0.48148148148148145 x 100 = -48.15%