-15.74% is the change from 540 to 455
Calculation steps:
[( 455 - 540 ) ÷ 540] x 100 = -15.74%
Formula
Percentage change = [(455 - 540) / 540] x 100
Subtract the new number by the original number
455 - 540 = -85
-85 ÷ 540 = -0.1574074074074074
-0.1574074074074074 x 100 = -15.74%