-10.19% is the change from 540 to 485
Calculation steps:
[( 485 - 540 ) ÷ 540] x 100 = -10.19%
Formula
Percentage change = [(485 - 540) / 540] x 100
Subtract the new number by the original number
485 - 540 = -55
-55 ÷ 540 = -0.10185185185185185
-0.10185185185185185 x 100 = -10.19%