-99.07% is the change from 540 to 5
Calculation steps:
[( 5 - 540 ) ÷ 540] x 100 = -99.07%
Formula
Percentage change = [(5 - 540) / 540] x 100
Subtract the new number by the original number
5 - 540 = -535
-535 ÷ 540 = -0.9907407407407407
-0.9907407407407407 x 100 = -99.07%