-7.22% is the change from 540 to 501
Calculation steps:
[( 501 - 540 ) ÷ 540] x 100 = -7.22%
Formula
Percentage change = [(501 - 540) / 540] x 100
Subtract the new number by the original number
501 - 540 = -39
-39 ÷ 540 = -0.07222222222222222
-0.07222222222222222 x 100 = -7.22%