-16.54% is the change from 647 to 540
Calculation steps:
[( 540 - 647 ) ÷ 647] x 100 = -16.54%
Formula
Percentage change = [(540 - 647) / 647] x 100
Subtract the new number by the original number
540 - 647 = -107
-107 ÷ 647 = -0.16537867078825347
-0.16537867078825347 x 100 = -16.54%