-44.04% is the change from 965 to 540
Calculation steps:
[( 540 - 965 ) ÷ 965] x 100 = -44.04%
Formula
Percentage change = [(540 - 965) / 965] x 100
Subtract the new number by the original number
540 - 965 = -425
-425 ÷ 965 = -0.44041450777202074
-0.44041450777202074 x 100 = -44.04%