-9.63% is the change from 540 to 488
Calculation steps:
[( 488 - 540 ) ÷ 540] x 100 = -9.63%
Formula
Percentage change = [(488 - 540) / 540] x 100
Subtract the new number by the original number
488 - 540 = -52
-52 ÷ 540 = -0.0962962962962963
-0.0962962962962963 x 100 = -9.63%