-12.48% is the change from 617 to 540
Calculation steps:
[( 540 - 617 ) ÷ 617] x 100 = -12.48%
Formula
Percentage change = [(540 - 617) / 617] x 100
Subtract the new number by the original number
540 - 617 = -77
-77 ÷ 617 = -0.12479740680713128
-0.12479740680713128 x 100 = -12.48%