-15.37% is the change from 540 to 457
Calculation steps:
[( 457 - 540 ) ÷ 540] x 100 = -15.37%
Formula
Percentage change = [(457 - 540) / 540] x 100
Subtract the new number by the original number
457 - 540 = -83
-83 ÷ 540 = -0.1537037037037037
-0.1537037037037037 x 100 = -15.37%