-44.67% is the change from 976 to 540
Calculation steps:
[( 540 - 976 ) ÷ 976] x 100 = -44.67%
Formula
Percentage change = [(540 - 976) / 976] x 100
Subtract the new number by the original number
540 - 976 = -436
-436 ÷ 976 = -0.44672131147540983
-0.44672131147540983 x 100 = -44.67%