-24.58% is the change from 716 to 540
Calculation steps:
[( 540 - 716 ) ÷ 716] x 100 = -24.58%
Formula
Percentage change = [(540 - 716) / 716] x 100
Subtract the new number by the original number
540 - 716 = -176
-176 ÷ 716 = -0.24581005586592178
-0.24581005586592178 x 100 = -24.58%