-7.04% is the change from 540 to 502
Calculation steps:
[( 502 - 540 ) ÷ 540] x 100 = -7.04%
Formula
Percentage change = [(502 - 540) / 540] x 100
Subtract the new number by the original number
502 - 540 = -38
-38 ÷ 540 = -0.07037037037037037
-0.07037037037037037 x 100 = -7.04%