-25.74% is the change from 540 to 401
Calculation steps:
[( 401 - 540 ) ÷ 540] x 100 = -25.74%
Formula
Percentage change = [(401 - 540) / 540] x 100
Subtract the new number by the original number
401 - 540 = -139
-139 ÷ 540 = -0.2574074074074074
-0.2574074074074074 x 100 = -25.74%