-20.24% is the change from 677 to 540
Calculation steps:
[( 540 - 677 ) ÷ 677] x 100 = -20.24%
Formula
Percentage change = [(540 - 677) / 677] x 100
Subtract the new number by the original number
540 - 677 = -137
-137 ÷ 677 = -0.20236336779911374
-0.20236336779911374 x 100 = -20.24%