-44.44% is the change from 972 to 540
Calculation steps:
[( 540 - 972 ) ÷ 972] x 100 = -44.44%
Formula
Percentage change = [(540 - 972) / 972] x 100
Subtract the new number by the original number
540 - 972 = -432
-432 ÷ 972 = -0.4444444444444444
-0.4444444444444444 x 100 = -44.44%