-7.78% is the change from 540 to 498
Calculation steps:
[( 498 - 540 ) ÷ 540] x 100 = -7.78%
Formula
Percentage change = [(498 - 540) / 540] x 100
Subtract the new number by the original number
498 - 540 = -42
-42 ÷ 540 = -0.07777777777777778
-0.07777777777777778 x 100 = -7.78%