-16.48% is the change from 540 to 451
Calculation steps:
[( 451 - 540 ) ÷ 540] x 100 = -16.48%
Formula
Percentage change = [(451 - 540) / 540] x 100
Subtract the new number by the original number
451 - 540 = -89
-89 ÷ 540 = -0.1648148148148148
-0.1648148148148148 x 100 = -16.48%