-5% is the change from 540 to 513
Calculation steps:
[( 513 - 540 ) ÷ 540] x 100 = -5%
Formula
Percentage change = [(513 - 540) / 540] x 100
Subtract the new number by the original number
513 - 540 = -27
-27 ÷ 540 = -0.05
-0.05 x 100 = -5%
Example