-40.93% is the change from 540 to 319
Calculation steps:
[( 319 - 540 ) ÷ 540] x 100 = -40.93%
Formula
Percentage change = [(319 - 540) / 540] x 100
Subtract the new number by the original number
319 - 540 = -221
-221 ÷ 540 = -0.40925925925925927
-0.40925925925925927 x 100 = -40.93%