-41.85% is the change from 540 to 314
Calculation steps:
[( 314 - 540 ) ÷ 540] x 100 = -41.85%
Formula
Percentage change = [(314 - 540) / 540] x 100
Subtract the new number by the original number
314 - 540 = -226
-226 ÷ 540 = -0.4185185185185185
-0.4185185185185185 x 100 = -41.85%