-91.11% is the change from 540 to 48
Calculation steps:
[( 48 - 540 ) ÷ 540] x 100 = -91.11%
Formula
Percentage change = [(48 - 540) / 540] x 100
Subtract the new number by the original number
48 - 540 = -492
-492 ÷ 540 = -0.9111111111111111
-0.9111111111111111 x 100 = -91.11%