-23.94% is the change from 710 to 540
Calculation steps:
[( 540 - 710 ) ÷ 710] x 100 = -23.94%
Formula
Percentage change = [(540 - 710) / 710] x 100
Subtract the new number by the original number
540 - 710 = -170
-170 ÷ 710 = -0.23943661971830985
-0.23943661971830985 x 100 = -23.94%