-44.79% is the change from 978 to 540
Calculation steps:
[( 540 - 978 ) ÷ 978] x 100 = -44.79%
Formula
Percentage change = [(540 - 978) / 978] x 100
Subtract the new number by the original number
540 - 978 = -438
-438 ÷ 978 = -0.44785276073619634
-0.44785276073619634 x 100 = -44.79%