-9.44% is the change from 540 to 489
Calculation steps:
[( 489 - 540 ) ÷ 540] x 100 = -9.44%
Formula
Percentage change = [(489 - 540) / 540] x 100
Subtract the new number by the original number
489 - 540 = -51
-51 ÷ 540 = -0.09444444444444444
-0.09444444444444444 x 100 = -9.44%