-18.7% is the change from 540 to 439
Calculation steps:
[( 439 - 540 ) ÷ 540] x 100 = -18.7%
Formula
Percentage change = [(439 - 540) / 540] x 100
Subtract the new number by the original number
439 - 540 = -101
-101 ÷ 540 = -0.18703703703703703
-0.18703703703703703 x 100 = -18.7%