-41.81% is the change from 928 to 540
Calculation steps:
[( 540 - 928 ) ÷ 928] x 100 = -41.81%
Formula
Percentage change = [(540 - 928) / 928] x 100
Subtract the new number by the original number
540 - 928 = -388
-388 ÷ 928 = -0.41810344827586204
-0.41810344827586204 x 100 = -41.81%