-3.05% is the change from 557 to 540
Calculation steps:
[( 540 - 557 ) ÷ 557] x 100 = -3.05%
Formula
Percentage change = [(540 - 557) / 557] x 100
Subtract the new number by the original number
540 - 557 = -17
-17 ÷ 557 = -0.03052064631956912
-0.03052064631956912 x 100 = -3.05%