-88.7% is the change from 540 to 61
Calculation steps:
[( 61 - 540 ) ÷ 540] x 100 = -88.7%
Formula
Percentage change = [(61 - 540) / 540] x 100
Subtract the new number by the original number
61 - 540 = -479
-479 ÷ 540 = -0.8870370370370371
-0.8870370370370371 x 100 = -88.7%