-91.3% is the change from 540 to 47
Calculation steps:
[( 47 - 540 ) ÷ 540] x 100 = -91.3%
Formula
Percentage change = [(47 - 540) / 540] x 100
Subtract the new number by the original number
47 - 540 = -493
-493 ÷ 540 = -0.912962962962963
-0.912962962962963 x 100 = -91.3%