-3.15% is the change from 540 to 523
Calculation steps:
[( 523 - 540 ) ÷ 540] x 100 = -3.15%
Formula
Percentage change = [(523 - 540) / 540] x 100
Subtract the new number by the original number
523 - 540 = -17
-17 ÷ 540 = -0.03148148148148148
-0.03148148148148148 x 100 = -3.15%