-14.44% is the change from 540 to 462
Calculation steps:
[( 462 - 540 ) ÷ 540] x 100 = -14.44%
Formula
Percentage change = [(462 - 540) / 540] x 100
Subtract the new number by the original number
462 - 540 = -78
-78 ÷ 540 = -0.14444444444444443
-0.14444444444444443 x 100 = -14.44%