-43.15% is the change from 540 to 307
Calculation steps:
[( 307 - 540 ) ÷ 540] x 100 = -43.15%
Formula
Percentage change = [(307 - 540) / 540] x 100
Subtract the new number by the original number
307 - 540 = -233
-233 ÷ 540 = -0.43148148148148147
-0.43148148148148147 x 100 = -43.15%