-24.48% is the change from 715 to 540
Calculation steps:
[( 540 - 715 ) ÷ 715] x 100 = -24.48%
Formula
Percentage change = [(540 - 715) / 715] x 100
Subtract the new number by the original number
540 - 715 = -175
-175 ÷ 715 = -0.24475524475524477
-0.24475524475524477 x 100 = -24.48%