-17.78% is the change from 540 to 444
Calculation steps:
[( 444 - 540 ) ÷ 540] x 100 = -17.78%
Formula
Percentage change = [(444 - 540) / 540] x 100
Subtract the new number by the original number
444 - 540 = -96
-96 ÷ 540 = -0.17777777777777778
-0.17777777777777778 x 100 = -17.78%