-23.52% is the change from 540 to 413
Calculation steps:
[( 413 - 540 ) ÷ 540] x 100 = -23.52%
Formula
Percentage change = [(413 - 540) / 540] x 100
Subtract the new number by the original number
413 - 540 = -127
-127 ÷ 540 = -0.2351851851851852
-0.2351851851851852 x 100 = -23.52%