-43.93% is the change from 963 to 540
Calculation steps:
[( 540 - 963 ) ÷ 963] x 100 = -43.93%
Formula
Percentage change = [(540 - 963) / 963] x 100
Subtract the new number by the original number
540 - 963 = -423
-423 ÷ 963 = -0.4392523364485981
-0.4392523364485981 x 100 = -43.93%