-40.2% is the change from 903 to 540
Calculation steps:
[( 540 - 903 ) ÷ 903] x 100 = -40.2%
Formula
Percentage change = [(540 - 903) / 903] x 100
Subtract the new number by the original number
540 - 903 = -363
-363 ÷ 903 = -0.4019933554817276
-0.4019933554817276 x 100 = -40.2%