-3.57% is the change from 560 to 540
Calculation steps:
[( 540 - 560 ) ÷ 560] x 100 = -3.57%
Formula
Percentage change = [(540 - 560) / 560] x 100
Subtract the new number by the original number
540 - 560 = -20
-20 ÷ 560 = -0.03571428571428571
-0.03571428571428571 x 100 = -3.57%