-25.52% is the change from 725 to 540
Calculation steps:
[( 540 - 725 ) ÷ 725] x 100 = -25.52%
Formula
Percentage change = [(540 - 725) / 725] x 100
Subtract the new number by the original number
540 - 725 = -185
-185 ÷ 725 = -0.25517241379310346
-0.25517241379310346 x 100 = -25.52%