-2.78% is the change from 540 to 525
Calculation steps:
[( 525 - 540 ) ÷ 540] x 100 = -2.78%
Formula
Percentage change = [(525 - 540) / 540] x 100
Subtract the new number by the original number
525 - 540 = -15
-15 ÷ 540 = -0.027777777777777776
-0.027777777777777776 x 100 = -2.78%