-25.37% is the change from 540 to 403
Calculation steps:
[( 403 - 540 ) ÷ 540] x 100 = -25.37%
Formula
Percentage change = [(403 - 540) / 540] x 100
Subtract the new number by the original number
403 - 540 = -137
-137 ÷ 540 = -0.2537037037037037
-0.2537037037037037 x 100 = -25.37%