-16.85% is the change from 540 to 449
Calculation steps:
[( 449 - 540 ) ÷ 540] x 100 = -16.85%
Formula
Percentage change = [(449 - 540) / 540] x 100
Subtract the new number by the original number
449 - 540 = -91
-91 ÷ 540 = -0.1685185185185185
-0.1685185185185185 x 100 = -16.85%