-41.11% is the change from 540 to 318
Calculation steps:
[( 318 - 540 ) ÷ 540] x 100 = -41.11%
Formula
Percentage change = [(318 - 540) / 540] x 100
Subtract the new number by the original number
318 - 540 = -222
-222 ÷ 540 = -0.4111111111111111
-0.4111111111111111 x 100 = -41.11%