-5.93% is the change from 540 to 508
Calculation steps:
[( 508 - 540 ) ÷ 540] x 100 = -5.93%
Formula
Percentage change = [(508 - 540) / 540] x 100
Subtract the new number by the original number
508 - 540 = -32
-32 ÷ 540 = -0.05925925925925926
-0.05925925925925926 x 100 = -5.93%