-4.07% is the change from 540 to 518
Calculation steps:
[( 518 - 540 ) ÷ 540] x 100 = -4.07%
Formula
Percentage change = [(518 - 540) / 540] x 100
Subtract the new number by the original number
518 - 540 = -22
-22 ÷ 540 = -0.040740740740740744
-0.040740740740740744 x 100 = -4.07%