-86.3% is the change from 540 to 74
Calculation steps:
[( 74 - 540 ) ÷ 540] x 100 = -86.3%
Formula
Percentage change = [(74 - 540) / 540] x 100
Subtract the new number by the original number
74 - 540 = -466
-466 ÷ 540 = -0.8629629629629629
-0.8629629629629629 x 100 = -86.3%