-42.86% is the change from 945 to 540
Calculation steps:
[( 540 - 945 ) ÷ 945] x 100 = -42.86%
Formula
Percentage change = [(540 - 945) / 945] x 100
Subtract the new number by the original number
540 - 945 = -405
-405 ÷ 945 = -0.42857142857142855
-0.42857142857142855 x 100 = -42.86%