-15% is the change from 540 to 459
Calculation steps:
[( 459 - 540 ) ÷ 540] x 100 = -15%
Formula
Percentage change = [(459 - 540) / 540] x 100
Subtract the new number by the original number
459 - 540 = -81
-81 ÷ 540 = -0.15
-0.15 x 100 = -15%
Example