-43.98% is the change from 964 to 540
Calculation steps:
[( 540 - 964 ) ÷ 964] x 100 = -43.98%
Formula
Percentage change = [(540 - 964) / 964] x 100
Subtract the new number by the original number
540 - 964 = -424
-424 ÷ 964 = -0.43983402489626555
-0.43983402489626555 x 100 = -43.98%