-23.4% is the change from 705 to 540
Calculation steps:
[( 540 - 705 ) ÷ 705] x 100 = -23.4%
Formula
Percentage change = [(540 - 705) / 705] x 100
Subtract the new number by the original number
540 - 705 = -165
-165 ÷ 705 = -0.23404255319148937
-0.23404255319148937 x 100 = -23.4%