-43.7% is the change from 540 to 304
Calculation steps:
[( 304 - 540 ) ÷ 540] x 100 = -43.7%
Formula
Percentage change = [(304 - 540) / 540] x 100
Subtract the new number by the original number
304 - 540 = -236
-236 ÷ 540 = -0.43703703703703706
-0.43703703703703706 x 100 = -43.7%