-23.73% is the change from 708 to 540
Calculation steps:
[( 540 - 708 ) ÷ 708] x 100 = -23.73%
Formula
Percentage change = [(540 - 708) / 708] x 100
Subtract the new number by the original number
540 - 708 = -168
-168 ÷ 708 = -0.23728813559322035
-0.23728813559322035 x 100 = -23.73%