-44.5% is the change from 973 to 540
Calculation steps:
[( 540 - 973 ) ÷ 973] x 100 = -44.5%
Formula
Percentage change = [(540 - 973) / 973] x 100
Subtract the new number by the original number
540 - 973 = -433
-433 ÷ 973 = -0.4450154162384378
-0.4450154162384378 x 100 = -44.5%