-1.46% is the change from 548 to 540
Calculation steps:
[( 540 - 548 ) ÷ 548] x 100 = -1.46%
Formula
Percentage change = [(540 - 548) / 548] x 100
Subtract the new number by the original number
540 - 548 = -8
-8 ÷ 548 = -0.014598540145985401
-0.014598540145985401 x 100 = -1.46%