-6.48% is the change from 540 to 505
Calculation steps:
[( 505 - 540 ) ÷ 540] x 100 = -6.48%
Formula
Percentage change = [(505 - 540) / 540] x 100
Subtract the new number by the original number
505 - 540 = -35
-35 ÷ 540 = -0.06481481481481481
-0.06481481481481481 x 100 = -6.48%