-7.96% is the change from 540 to 497
Calculation steps:
[( 497 - 540 ) ÷ 540] x 100 = -7.96%
Formula
Percentage change = [(497 - 540) / 540] x 100
Subtract the new number by the original number
497 - 540 = -43
-43 ÷ 540 = -0.07962962962962963
-0.07962962962962963 x 100 = -7.96%