-11.48% is the change from 540 to 478
Calculation steps:
[( 478 - 540 ) ÷ 540] x 100 = -11.48%
Formula
Percentage change = [(478 - 540) / 540] x 100
Subtract the new number by the original number
478 - 540 = -62
-62 ÷ 540 = -0.11481481481481481
-0.11481481481481481 x 100 = -11.48%