-24.26% is the change from 713 to 540
Calculation steps:
[( 540 - 713 ) ÷ 713] x 100 = -24.26%
Formula
Percentage change = [(540 - 713) / 713] x 100
Subtract the new number by the original number
540 - 713 = -173
-173 ÷ 713 = -0.2426367461430575
-0.2426367461430575 x 100 = -24.26%