-7.41% is the change from 540 to 500
Calculation steps:
[( 500 - 540 ) ÷ 540] x 100 = -7.41%
Formula
Percentage change = [(500 - 540) / 540] x 100
Subtract the new number by the original number
500 - 540 = -40
-40 ÷ 540 = -0.07407407407407407
-0.07407407407407407 x 100 = -7.41%