-99.44% is the change from 540 to 3
Calculation steps:
[( 3 - 540 ) ÷ 540] x 100 = -99.44%
Formula
Percentage change = [(3 - 540) / 540] x 100
Subtract the new number by the original number
3 - 540 = -537
-537 ÷ 540 = -0.9944444444444445
-0.9944444444444445 x 100 = -99.44%