-25.62% is the change from 726 to 540
Calculation steps:
[( 540 - 726 ) ÷ 726] x 100 = -25.62%
Formula
Percentage change = [(540 - 726) / 726] x 100
Subtract the new number by the original number
540 - 726 = -186
-186 ÷ 726 = -0.256198347107438
-0.256198347107438 x 100 = -25.62%