-86.48% is the change from 540 to 73
Calculation steps:
[( 73 - 540 ) ÷ 540] x 100 = -86.48%
Formula
Percentage change = [(73 - 540) / 540] x 100
Subtract the new number by the original number
73 - 540 = -467
-467 ÷ 540 = -0.8648148148148148
-0.8648148148148148 x 100 = -86.48%