-23.19% is the change from 703 to 540
Calculation steps:
[( 540 - 703 ) ÷ 703] x 100 = -23.19%
Formula
Percentage change = [(540 - 703) / 703] x 100
Subtract the new number by the original number
540 - 703 = -163
-163 ÷ 703 = -0.23186344238975817
-0.23186344238975817 x 100 = -23.19%