-27.32% is the change from 743 to 540
Calculation steps:
[( 540 - 743 ) ÷ 743] x 100 = -27.32%
Formula
Percentage change = [(540 - 743) / 743] x 100
Subtract the new number by the original number
540 - 743 = -203
-203 ÷ 743 = -0.2732166890982503
-0.2732166890982503 x 100 = -27.32%