-55.93% is the change from 540 to 238
Calculation steps:
[( 238 - 540 ) ÷ 540] x 100 = -55.93%
Formula
Percentage change = [(238 - 540) / 540] x 100
Subtract the new number by the original number
238 - 540 = -302
-302 ÷ 540 = -0.5592592592592592
-0.5592592592592592 x 100 = -55.93%