-26.03% is the change from 730 to 540
Calculation steps:
[( 540 - 730 ) ÷ 730] x 100 = -26.03%
Formula
Percentage change = [(540 - 730) / 730] x 100
Subtract the new number by the original number
540 - 730 = -190
-190 ÷ 730 = -0.2602739726027397
-0.2602739726027397 x 100 = -26.03%