-17.41% is the change from 540 to 446
Calculation steps:
[( 446 - 540 ) ÷ 540] x 100 = -17.41%
Formula
Percentage change = [(446 - 540) / 540] x 100
Subtract the new number by the original number
446 - 540 = -94
-94 ÷ 540 = -0.17407407407407408
-0.17407407407407408 x 100 = -17.41%