-4.44% is the change from 540 to 516
Calculation steps:
[( 516 - 540 ) ÷ 540] x 100 = -4.44%
Formula
Percentage change = [(516 - 540) / 540] x 100
Subtract the new number by the original number
516 - 540 = -24
-24 ÷ 540 = -0.044444444444444446
-0.044444444444444446 x 100 = -4.44%