-27.52% is the change from 745 to 540
Calculation steps:
[( 540 - 745 ) ÷ 745] x 100 = -27.52%
Formula
Percentage change = [(540 - 745) / 745] x 100
Subtract the new number by the original number
540 - 745 = -205
-205 ÷ 745 = -0.2751677852348993
-0.2751677852348993 x 100 = -27.52%