-23.51% is the change from 706 to 540
Calculation steps:
[( 540 - 706 ) ÷ 706] x 100 = -23.51%
Formula
Percentage change = [(540 - 706) / 706] x 100
Subtract the new number by the original number
540 - 706 = -166
-166 ÷ 706 = -0.23512747875354106
-0.23512747875354106 x 100 = -23.51%