-24.16% is the change from 712 to 540
Calculation steps:
[( 540 - 712 ) ÷ 712] x 100 = -24.16%
Formula
Percentage change = [(540 - 712) / 712] x 100
Subtract the new number by the original number
540 - 712 = -172
-172 ÷ 712 = -0.24157303370786518
-0.24157303370786518 x 100 = -24.16%