-12.78% is the change from 540 to 471
Calculation steps:
[( 471 - 540 ) ÷ 540] x 100 = -12.78%
Formula
Percentage change = [(471 - 540) / 540] x 100
Subtract the new number by the original number
471 - 540 = -69
-69 ÷ 540 = -0.12777777777777777
-0.12777777777777777 x 100 = -12.78%