-47.96% is the change from 540 to 281
Calculation steps:
[( 281 - 540 ) ÷ 540] x 100 = -47.96%
Formula
Percentage change = [(281 - 540) / 540] x 100
Subtract the new number by the original number
281 - 540 = -259
-259 ÷ 540 = -0.47962962962962963
-0.47962962962962963 x 100 = -47.96%