-2.22% is the change from 540 to 528
Calculation steps:
[( 528 - 540 ) ÷ 540] x 100 = -2.22%
Formula
Percentage change = [(528 - 540) / 540] x 100
Subtract the new number by the original number
528 - 540 = -12
-12 ÷ 540 = -0.022222222222222223
-0.022222222222222223 x 100 = -2.22%