-40.13% is the change from 902 to 540
Calculation steps:
[( 540 - 902 ) ÷ 902] x 100 = -40.13%
Formula
Percentage change = [(540 - 902) / 902] x 100
Subtract the new number by the original number
540 - 902 = -362
-362 ÷ 902 = -0.401330376940133
-0.401330376940133 x 100 = -40.13%