-10.74% is the change from 540 to 482
Calculation steps:
[( 482 - 540 ) ÷ 540] x 100 = -10.74%
Formula
Percentage change = [(482 - 540) / 540] x 100
Subtract the new number by the original number
482 - 540 = -58
-58 ÷ 540 = -0.10740740740740741
-0.10740740740740741 x 100 = -10.74%