-0.93% is the change from 540 to 535
Calculation steps:
[( 535 - 540 ) ÷ 540] x 100 = -0.93%
Formula
Percentage change = [(535 - 540) / 540] x 100
Subtract the new number by the original number
535 - 540 = -5
-5 ÷ 540 = -0.009259259259259259
-0.009259259259259259 x 100 = -0.93%