-12.96% is the change from 540 to 470
Calculation steps:
[( 470 - 540 ) ÷ 540] x 100 = -12.96%
Formula
Percentage change = [(470 - 540) / 540] x 100
Subtract the new number by the original number
470 - 540 = -70
-70 ÷ 540 = -0.12962962962962962
-0.12962962962962962 x 100 = -12.96%