-3.89% is the change from 540 to 519
Calculation steps:
[( 519 - 540 ) ÷ 540] x 100 = -3.89%
Formula
Percentage change = [(519 - 540) / 540] x 100
Subtract the new number by the original number
519 - 540 = -21
-21 ÷ 540 = -0.03888888888888889
-0.03888888888888889 x 100 = -3.89%