-43.75% is the change from 960 to 540
Calculation steps:
[( 540 - 960 ) ÷ 960] x 100 = -43.75%
Formula
Percentage change = [(540 - 960) / 960] x 100
Subtract the new number by the original number
540 - 960 = -420
-420 ÷ 960 = -0.4375
-0.4375 x 100 = -43.75%