-44.39% is the change from 971 to 540
Calculation steps:
[( 540 - 971 ) ÷ 971] x 100 = -44.39%
Formula
Percentage change = [(540 - 971) / 971] x 100
Subtract the new number by the original number
540 - 971 = -431
-431 ÷ 971 = -0.44387229660144184
-0.44387229660144184 x 100 = -44.39%