-8.89% is the change from 540 to 492
Calculation steps:
[( 492 - 540 ) ÷ 540] x 100 = -8.89%
Formula
Percentage change = [(492 - 540) / 540] x 100
Subtract the new number by the original number
492 - 540 = -48
-48 ÷ 540 = -0.08888888888888889
-0.08888888888888889 x 100 = -8.89%