-24.69% is the change from 717 to 540
Calculation steps:
[( 540 - 717 ) ÷ 717] x 100 = -24.69%
Formula
Percentage change = [(540 - 717) / 717] x 100
Subtract the new number by the original number
540 - 717 = -177
-177 ÷ 717 = -0.24686192468619247
-0.24686192468619247 x 100 = -24.69%