-85.37% is the change from 540 to 79
Calculation steps:
[( 79 - 540 ) ÷ 540] x 100 = -85.37%
Formula
Percentage change = [(79 - 540) / 540] x 100
Subtract the new number by the original number
79 - 540 = -461
-461 ÷ 540 = -0.8537037037037037
-0.8537037037037037 x 100 = -85.37%