-19.64% is the change from 672 to 540
Calculation steps:
[( 540 - 672 ) ÷ 672] x 100 = -19.64%
Formula
Percentage change = [(540 - 672) / 672] x 100
Subtract the new number by the original number
540 - 672 = -132
-132 ÷ 672 = -0.19642857142857142
-0.19642857142857142 x 100 = -19.64%