-12.04% is the change from 540 to 475
Calculation steps:
[( 475 - 540 ) ÷ 540] x 100 = -12.04%
Formula
Percentage change = [(475 - 540) / 540] x 100
Subtract the new number by the original number
475 - 540 = -65
-65 ÷ 540 = -0.12037037037037036
-0.12037037037037036 x 100 = -12.04%