-82.59% is the change from 540 to 94
Calculation steps:
[( 94 - 540 ) ÷ 540] x 100 = -82.59%
Formula
Percentage change = [(94 - 540) / 540] x 100
Subtract the new number by the original number
94 - 540 = -446
-446 ÷ 540 = -0.825925925925926
-0.825925925925926 x 100 = -82.59%