-2.59% is the change from 540 to 526
Calculation steps:
[( 526 - 540 ) ÷ 540] x 100 = -2.59%
Formula
Percentage change = [(526 - 540) / 540] x 100
Subtract the new number by the original number
526 - 540 = -14
-14 ÷ 540 = -0.025925925925925925
-0.025925925925925925 x 100 = -2.59%