-26.83% is the change from 738 to 540
Calculation steps:
[( 540 - 738 ) ÷ 738] x 100 = -26.83%
Formula
Percentage change = [(540 - 738) / 738] x 100
Subtract the new number by the original number
540 - 738 = -198
-198 ÷ 738 = -0.2682926829268293
-0.2682926829268293 x 100 = -26.83%