-23.84% is the change from 709 to 540
Calculation steps:
[( 540 - 709 ) ÷ 709] x 100 = -23.84%
Formula
Percentage change = [(540 - 709) / 709] x 100
Subtract the new number by the original number
540 - 709 = -169
-169 ÷ 709 = -0.2383638928067701
-0.2383638928067701 x 100 = -23.84%