-40.37% is the change from 540 to 322
Calculation steps:
[( 322 - 540 ) ÷ 540] x 100 = -40.37%
Formula
Percentage change = [(322 - 540) / 540] x 100
Subtract the new number by the original number
322 - 540 = -218
-218 ÷ 540 = -0.40370370370370373
-0.40370370370370373 x 100 = -40.37%