-5.19% is the change from 540 to 512
Calculation steps:
[( 512 - 540 ) ÷ 540] x 100 = -5.19%
Formula
Percentage change = [(512 - 540) / 540] x 100
Subtract the new number by the original number
512 - 540 = -28
-28 ÷ 540 = -0.05185185185185185
-0.05185185185185185 x 100 = -5.19%