-47.22% is the change from 540 to 285
Calculation steps:
[( 285 - 540 ) ÷ 540] x 100 = -47.22%
Formula
Percentage change = [(285 - 540) / 540] x 100
Subtract the new number by the original number
285 - 540 = -255
-255 ÷ 540 = -0.4722222222222222
-0.4722222222222222 x 100 = -47.22%