-17.04% is the change from 540 to 448
Calculation steps:
[( 448 - 540 ) ÷ 540] x 100 = -17.04%
Formula
Percentage change = [(448 - 540) / 540] x 100
Subtract the new number by the original number
448 - 540 = -92
-92 ÷ 540 = -0.17037037037037037
-0.17037037037037037 x 100 = -17.04%