-9.24% is the change from 595 to 540
Calculation steps:
[( 540 - 595 ) ÷ 595] x 100 = -9.24%
Formula
Percentage change = [(540 - 595) / 595] x 100
Subtract the new number by the original number
540 - 595 = -55
-55 ÷ 595 = -0.09243697478991597
-0.09243697478991597 x 100 = -9.24%