-12.59% is the change from 540 to 472
Calculation steps:
[( 472 - 540 ) ÷ 540] x 100 = -12.59%
Formula
Percentage change = [(472 - 540) / 540] x 100
Subtract the new number by the original number
472 - 540 = -68
-68 ÷ 540 = -0.1259259259259259
-0.1259259259259259 x 100 = -12.59%